Johnson Jets must choose one of the two mutually exclusive projects. Project A has an upfront cost of (P120,000) at Year 0 and it is expected to produce cash inflows of P80,000 per year at the end of the next two years. Two years from now, the project can be repeated at a higher up front cost of (P125,000) but the cash inflow will remain the same. Project B has an up front cost of (P100,000) and it is expected to produce cash inflows if P41,000 per year at the end of each of the next four years. Project B cannot be repeated. Both projects have a cost of capital of 10. Johnson wants to select the project that provides the most over the next four years. What is the NPV of the project that creates the most value for Johnson?