ADS, Inc. is considering two mutually exclusive projects, A and B. Project A costs $95,000 and is expected to generate $75,000 in year one and $65,000 in year two. Project B costs $120,000 and is expected to generate $65,000 in year one, $56,000 in year two, $64,000 in year three, and $40,000 in year four. ADS, Inc.'s required rate of return for these projects is 10%.

Calculate the net present value of these projects? Which one(s) should be accepted? Why?