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Asset A: -33759.46
Asset B: 41063.77

This has been calculated in

NPV online calculator

The NPV is nothing else but a sum of all the cashflows of a project discounted to the present time. If you want to calculate one, you can use this webpage:

NPV Calculator

Cost of funds is what you have to pay to run a project, the internal rate of return is what you will receive from that particular project. That is why if the internal rate exceeds the cost of funds,...