Project S has a cost of $13,000 and is expected to produce benefits (cash flows) of $4,000 per year for 5 years. Project L costs $25,000 and is expected to produce cash flows of $7,800 per year for 5 years.a. Assuming a cost of capital of 12%, what is project S's NPV?b. Based on a 12% cost of capital and the above information, which project should be selected