28. XI Company from the USA is evaluating a proposal to build a new plant in the United Kingdom. The expected cash ows in pounds are as follows: Year 0, -50; Year 1, 25; Year 2, 35; Year 3, 40. The discount rate in BP is 14% and the discount rate in the US$ is 12%. The spot rate is US$1.99/BP. Calculate the NPV in US$: A. +25.86 B. +28.69 C. +51.46 D. None of the above