3. What is the Net Present Value of a capital investment project that has the following total after-tax cash flows for a company that requires a 14% rate of return on the project? Would it be a good investment? Year Cash Flow ($360,000) $228,000 $173,000 $135,500 $110,000 A) $129,705.35; yes B) $140,590.02; no C) $139,705.35; yes D) $(156,125); no