A company compares two projects with multi-year expenses and revenues. Project E has an initial cost of $40,000$40,000, additional maintenance expenses of $5,000$5,000 per year for 2 years, and total revenue of $70,000$70,000 over those 2 years. Project F has a single upfront cost of $55,000$55,000 and total revenue of $85,000$85,000 over 2 years, with no other expenses. Ignoring time value of money, which project has the higher ROI when you include all expenses?