13) A manufacturer of video games develops a new game over two years. This costs $850,000 per year with one payment made immediately and the other at the end of two years (there is not payment in year 1). When the game is released, it is expected to make $1.2 million per year for three years after that (starting in the 3rd year). What is the net present value (NPV) of this decision it the cost of capital is 9%? A) $1,564,859 B) $1,841,093 C) $1,071,432 D) $991,220