Lambert Manufacturing has $120,000 to invest in either Project A or Project B. The following data are available on these projects (Ignore income taxes.): Project B $70,000 Project A Cost of equipment needed now Working capital investment needed now Annual net operating cash inflows Salvage value of equipment in 6 years $120,000 $50,000 50,000 $45,000 15,000 Both projects have a useful life of 6 years. At the end of 6 years, the working capital investment will be released for use elsewhere. Lambert's discount rate is 14%. The net present value of Project B is closest to $77,805 $127,805 $55,005 $105.005