LMN Company is considering two projects, each requiring an initial investment of $100,000. Project A is expected to generate cash inflows of $30,000 annually for five years. Project B will generate $20,000 in the first year, $40,000 in the second, $50,000 in the third, $30,000 in the fourth, and $20,000 in the fifth. Determine which project has the higher NPV assuming a 12% discount rate.