Tremaine company is considering two mutually exclusive long-term investment projects. Project ABC would require an investment of $240,000, have a useful life of 4 years, and annual cash flows of $78,000. Project XYZ would require an investment of $230,000, have a useful life of 5 years, and annual cash flows of $66,000. Cost of capital is 12 percent. Calculate NPV. (Future value of $1. Present Value of $1. Future Value Annuity of $1. Present Value annuity of $1.) (Use appropriate factor(s) from the tables provided.)