A friend provided computer services for a neighbor. The payment agreed to was $8,500 upon completion. Today, instead of paying upon completion, the neighbor explained a cash flow crunch and offered the following 3-year payment plan: Year 1 is $4,000; Year 2 is $3,000; Year 3 is $2,000; and Year 4 is $1,000. Your friend asked for help to evaluate this payment plan. You believe an appropriate opportunity cost is 8% and quickly calculate NPV to evaluate Accept or Reject as: