$28.$ What is the NPV for the following project if its cost of capital is $12$ percent and its initial after tax cost is $$5,000,000$ and it is expected to provide after$-$tax operating cash flows of $$1,800,000$ in year $1,$ $$1,900,000$ in year $2,$ $$1,700,000$ in year $3$ and $($$$1,300,000)$ in year $4?$

A$)$ $$(1,494,336)$

B$)$ $$1,494,336$

C$)$ $$158,011$

D$)$ Two of the above