Global Toys Inc. imposes a payback cutoff of three and half years for its international investment projects. If the company has the following two projects available, should it accept either of them?

Years	Cash flow A	Cash flow B
0	-28,000	-95,000
1	10,000	26,000
2	3,000	45,000
3	9,540	21,400
4	9,400	4,400
5	32,900	15,000

Select one:

a.Only cash flow B

b.Yes, both of them

c.Only cash flow A

d.No, neither of them