61. Table Format: Facebook, Inc. is analyzing its investment in virtual reality (VR) technology. The cash flows for each project over the next five years are as follows:

Year	Project A Cash Flows (Millions)	Project B Cash Flows (Millions)
1	$30	$35
2	$32	$34
3	$34	$33
4	$36	$32
5	$38	$31

Calculate the net present value (NPV) for each project using a discount rate of 10%.