Sheffield company is considering two different, mutually exclusive capital expenditure proposals. Project A will cost $$554,000,$ has an expected useful life of $14$ years and salvage value of zero, and is expected to increase net annual cash flows by $$74,000.$ Projcrt B will cause $$386,000$ dollars, has an expected useful life of $14$ years and a salvage value of zero, and is expected to increase net annual cash flows by $$53,000.$ A discount rate of $8\%$ is appropriate for both projects. Calculate the Net present value and profitability of each project