45. If the cost of capital for the project shown below is 3.5 percentage points less than the project's IRR (for example, if the projects IRR is 12%, the cost of capital is 8.5%, what is the NPV of the project? Year 0 1 2 3 4 Cash Flow ($210,000) $40,000 $50,000 $60,000 $60,000 $70,000 $70,000 6