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 9 percent, and that the maximum allowable payback and discounted payback statistic for the projects are 2 and 3 years, respectively.

Time:	0	1	2	3
Project A Cash Flow	-36,000	26,000	46,000	17,000
Project B Cash Flow	-46,000	26,000	36,000	66,000

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