Consider the following cash flows on two mutually exclusive projects:

Year Project A Project B

$0$$ $58,000$$ $73,000$

$138,00037,000$

$233,00046,000$

$328,00049,000$

The cash flows of Project A are expressed in real terms while those of Project B are expressed in nominal terms. The appropriate nominal discount rate is $13$ percent and the inflation rate is $5$ percent.

Calculate the NPV for each project. $($Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$