[ 4 pts. ] A cutting-edge product had the following net cash flow series during its first 5-year period on the market. Assuming an investment rate of 20% and a borrowing rate of 17% per year. Which one of the following value is closest to the modified ROR? Year Net Cash Flow ($) Cummulative Cash Flow ($) 0 -50000 -50000 1 31000 -19000 2 31000 12000 3 -114000 -102000 4 31000 - 71000 5 128500 57500 Select one: O a. 14.71 O b. 18.49 C. 12.00 d. 18.50