(15 Points) Assume the following: an annual benefit - 14 that starts in Year 1; a fixed cost 20 that starts in Year 0; and an annual cost 8 that starts in year 0. Use this information provided to fill in the table below in section a a. Year Benefits Costs 0 3 4 b. Considering the 5-year time horizon and a discount rate of 0%. Calculate the net present value. C. Considering the 5-year time horizon and a discount rate of 5%. Calculate the net present value. d. Considering the 5-year time horizon and a discount rate of 10%. Calculate the net present value. e. Considering the 10-year time horizon, a discount rate of 5%. Calculate the net present value