Evaluate two investment projects using the net present value (NPV) method. Project A requires an initial investment of $100,000 and generates cash flows of $30,000 annually for five years. Project B requires an initial investment of $150,000 and generates cash flows of $40,000 annually for five years. The discount rate is 10%.

Project	Initial Investment	Cash Flows (Annual)	NPV
Project A	$100,000
Project B	$150,000