Wildhorse Company is considering two different, mutually exclusive capital expenditure proposals. Project A will cost $$466,000,$ has an expected useful life of $13$ years and a salvage value of zero, and is expected to increase net annual cash flows by $$73,000.$ Project B will cost $$311,000,$ has an expected useful life of $13$ years and a salvage value of zero, and is expected to increase net annual cash flows by $$51,000.$ A discount rate of $10\%$ is appropriate for both projects. Calculate the net present value and profitability index of each project