Le Sud Retailers has a current return on investment of $10\%$ and the company has established an $8\%$ minimum rate of return for the division. The division manager has two investment projects available, for which the following estimates have been made:

Project A $-$ Annual controllable margin $=$$$24,000,$ average operating assets $=$$$400,000$

Project B $-$ Annual controllable margin $=$$$60,000,$ average operating assets $=$$$550,000$

Both projects

Project A

Neither projects

Project B