You have under your choice two independent capital asset investment projects that process the following cash movements: Year Project A Project B 1 $ 60,000 $ 20,000 2 $ 60,000 $ 40,000 3 $ 60,000 $ 60,000 4 $ 60,000 $ 80,000 5 $ 60,000 $ 90,000 The initial investment for each project will be $ 130,000. The minimum required rate of return is 18%. The net present values of projects A and B respectively are:

a. $187,120 y $162,810

b. $170,000 y $160,000

c. $57,620 y $32,810

d. $130,000 y $130,000