56. Vinup Corporation has provided the following data concerning an investment project that it is considering: Initial investment $100,000 Working capital Annual cash flow $73,000 S40,000 per year $29,000 Salvage value at the end of the project The working capital would be released for use elsewhere at the end of the project in 4 years. The company's discount rate is 13%. The net present value of the project is closest to: A. $8,486 B. S36,737 C.$89,000 D. S(36,263)