13- Dog Up! Franks is looking at a new sausage system with an installed cost of $397,800. This cost will be deprecated straight-line to zero over the project's 7-years life, at the end of which the sausage system can be scrapped for $ 61,200. The sausage system will save the firm $ 122,400 per year in pretax operating costs, and the system requires an initial investment in net working capital of $ 28,560. All of the net working capital will be recovered at the end the project. The tax rate is 33% and the discount rate is 9%. What is the net present value of this project? A) -$41,311 B) -$7,820 C) $81,507 D) $98,441 E) $118,821