Two new Internet site projects are proposed to ayoung start-up company. Project A will cost $250,000 to implement and is expected to have annual net cash ?ows of $75,000. Project B will cost $150,000 to implement and should generate annual net cash ?ows of $52,000. The company is very concerned about their cash ?ow. Using the payback period, which project is better, from a cash ?ow standpoint?