$10.$ BTML Ltd is considering which of two mutually exclusive projects to accept, each with a five$-$year life. Project A requires an initial expenditure of Tshs$.24,000,000$ and it is forecasting to generatews before depreciation of Tshs$.9$million. The equipment purchased at time zero has an estimated residual value after five years of Tshs$.3$ million. Project B costs Tshs$.6,600,000$ and has a residual value of Tshs$.600,000$ and cash inflows before depreciation of Tshs$.2500,000$ per annum are anticipated. The company has a straight$-$line depreciation policy and a cost of capital of $15\%.$

a$)$ Calculate the accounting rate of return

b$)$ Calculate the Net Present Value

c$)$ Which project is worth undertaking using the two methods above?