Suppose your firm is considering two mutually exclusive, required projects with the cash flows shown below. The required rate of return on projects of both of their risk class is $10$ percent, and that the maximum allowable payback and discounted payback statistic for the projects is $2$ years for both.

Time: $0123$

Project A Cash Flow $-22,00012,00032,0003,000$

Project B Cash Flow $-32,00012,00022,00052,000$

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