You are considering the following two mutually exclusive projects. The crossover point is and Project _______ should be accepted at a 12% discount rate. (The cash flows for the projects are: Project A--Year 0: - $67,000; Year 1: $18,000; Year 2: $33,000; Year 3: $37,000. Project B-Year 0: -$67,000; Year 1: $37,000; Year 2: $28,100; Year 3: $18,000.) 14.02 percent; A 14.38 percent; B O 14.02 percent; B 12.32 percent; A O 13.72 percent; A