You are considering two mutually exclusive projects with the following cash flows. Which project(s) should you accept if the discount rate is 8.5 percent? What if the discount rate is 13 percent?

Year	Project A	Project B
0	-$80,000	-$80,000
1	31,000	0
2	31,000	0
3	31,000	0

A.) accept A at 8.5 percent and B at 13 percent

B.) accept B at 8.5 percent and A at 13 percent

C.) Accept B at 8.5% and neither at 13 percent

D.) accept A at 8.5 percent and neither at 13 percent