Wilson's Market is considering two mutually exclusive projects that will not be repeated. The required rate of return is 13.9 percent for Project A and 12.5 percent for Project B. Project A has an initial cost of $54,000, and should produce cash inflows of $18,400, $30,900, and $31,700 for Years 1 to 3, respectively. Project B has an initial cost of $69,600, and should produce cash inflows of $0, $46,300, and $43,100, for Years 1 to 3, respectively. Which project, or projects, if either, should be accepted and why? Your work should show the calculation of the Net Present Value and IRR for both projects