5 points XYZ is considering buying a new sterilization system. The new sterilization system would be purchased today for $88,000. It would be depreciated straight line to So over 2 years. In 2 years, the sterilization system would be sold for an after tax cash flow of $37.000. Without the sterilization system, costs are expected to be $110,000 in 1 year and $150,000 in 2 years. With the sterilization system, costs are expected to be $76,000 in 1 year and $52,000 in 2 years. If the tax rate is 50% and the cost of capital is 7.86%, what is the net present value of the new sterilization system project? O a, 540,991 (plus or minus $50) b. $31.720 (plus or minus 550) 59.187 (plus or minus $50) 0.525.089 (plus or minus 550) e. None of the above is within 550 of the correct