A company wishes to evaluate the following mutually exclusive investment proposals: A B Year 0 Year 1 Year 2 -102,270 35,700 35,700 -66,360 25,200 25,200 Year 3 Year 4 35,700 35,700 25,200 25,200 Year 5 35,700 25,200 (a) Determine the net present value and internal rate of return for both proposals assuming an 8% required rate of return (discount rate). Show your working clearly. (b) Rank the two proposals based on the two project evaluation methods in (a) above. Discuss in detail if there are any discrepancies in the ranking.