3. Two alternative projects have the following data in Table 1. Use the present worth method (PW) to determine which is the better alternative assuming "repeatability" and based on using GDS with depreciation, an income-tax rate of 40%, and an after-tax MARR of 10%. The following are relevant data: (20%) Table 1 Project B Project A S30,000 $20,000 First Cost MACRS Class Life 7years 12 Years 5 years 8 Years Useful Life $4000 Terminal MV $220,000 $200,000 Annual Receipts Annual Expenses$140,000 $150.00