$12.$

Consider the following two projects:

$\backslash$table$[[$Project$,\backslash$table$[[$Year $0],[$Cash Flow$]],\backslash$table$[[$Year $1],[$Cash Flow$]],\backslash$table$[[$Year $2],[$Cash Flow$]],\backslash$table$[[$Year $3],[$Cash Flow$]],\backslash$table$[[$Year $4],[$Cash Flow$]],\backslash$table$[[$Discount$],[$Rate$]]],[$A$,-100,40,50,60,$N$/$A$,0\mathrm{.}16],[$B$,-73,30,30,30,30,0\mathrm{.}16]]$

The net present value $($NPV$)$ of project A is closest to:

A$.12\mathrm{.}6$

B$.10\mathrm{.}1$

C$.25\mathrm{.}2$

D$.11\mathrm{.}1$