The report presents two projects (A and B) with different cash inflows, present values, and discounted cash inflows calculated at 30% and 20% discount rates respectively. The Net Present Value (NPV) for Project A is -32700 while that of Project B is -54190. Based on these calculations, it can be concluded that Project A has a higher NPV than Project B and thus recommended for investment. Additionally, the Internal Rate of Return (IRR) for both projects was calculated, with IRR for Project A being 23.63% and for Project B being 16.56%. As a result, Project A is also preferred due to its higher IRR.