Suppose your firm is considering two independent projects with the cash flows shown below. The required rate of return on projects of both of their risk class is $11$ percent, and that the maximum allowable payback and discounted payback statistic for the projects are $2$ and $3$ years, respectively.

Time $0123$

Project A Cash Flow $-28,00018,00038,0009,000$

Project B Cash Flow $-98,00018,00028,00058,000$

Use the NPV decision rule to evaluate these projects; which one$($s$)$ should be accepted or rejected?