Johnson Controls International plc is evaluating two investment opportunities. Option A requires an initial investment of $200,000 and generates cash flows of $40,000 per year for 5 years. Option B requires an initial investment of $250,000 and generates cash flows of $50,000 per year for 6 years. Compare the net present value (NPV) of both options under two scenarios: a discount rate of 8% and a discount rate of 10%.