Assume that the company has been offered with two projects, Project A and Project B, where both projects A and B need initial investments of RM 50,000 and RM 120,000 respectively. Project A is expected to reap a yearly income of RM 15,000, RM 18,000, RM 24,000, RM 36,000 and RM 40,000 and Project B is expected to get a steady income of RM 8,000 annually throughout the next five years. Using the Payback Period and Net Present Value capital budgeting techniques, decide which project should the management accept. Is the decision viable? Discuss.