Virus Stopper Inc., a supplier of computer safeguard systems, uses a cost of capital of 12% to evaluate average-risk projects, and it adds or subtracts 2% to evaluate projects of more or less risk. Currently, two mutually exclusive projects are under consideration. Both have a cost of $200,000 and will last 4 years, Project A, a riskier-than-average project, will produce annual end-of-year cash flows of $71,104. Project B, a less-than-average-risk project, will produce cash flows of $146,411 at the end of Years 3 and 4 only, Virus Stopper should accept with a NPV of $10,001 Both A and B because both have NPVs greater than zero Bwith a NPV of $8,042 Awith a NPV of $7.177 A with a NPV of $15.968