Lambert Manufacturing has $\backslash (\backslash$$ $100,000\backslash )$ to invest in either Project A or Project B $.$ The following data are available on these projects $($Ignore income taxes.$)$:

Click here to view Exhibit $14$B$-1$ and Exhibit $14$B$-2,$ to determine the appropriate discount factor$($s$)$ using the tables provided.

Both projects will have a useful life of $6$ years and the total cost approach to net present value analysis. At the end of $6$ years, the working capital investment will be released for use elsewhere. Lambert's required rate of return is $14\backslash \%.$

The net present value of Project B is:

Multiple Choice

$\backslash$$$90,355$

$\backslash$$$76,115$

$\backslash$$$36,115$

$\backslash$$$54,355$