Rushforth Manufacturing has $100,000 to invest in either Project A or Project B. The folllowing data are available on these projects: Project A: Cost of equipment needed now $90,000 Working capital investement needed now $10,000 Annual cash operating inflows $30,000 Salvage value of equipment in 6 years $15,000 Project B: Cost of equipment needed now $40,000 Working capital investment needed now $60,000 Annual cash operating inflows $25,000 Salvage value of equipment in 6 years $10,000 Both projects will have a useful life of 6 years. At the end of 6 years, the working capital investment will be released for use elsewhere. Rushforth's required rate of return is 14%. The net present value of Project A is: The net present value of Project B is: