Create an Excel spreadsheet for this assignment that calculates NPV for three projects. Project 1 costs $21,000 and returns $165 per year. Project 2 costs $34,000 and returns $201 per year. Project 3 costs $27,500 and returns $110 per year. Returns are calculated at the end of each of the next three years. Research the current mortgage interest rates to determine the rate of return. Which project(s) should be considered? Which project has the highest NPV?