A grocery is considering building a new warehouse. If taken, the construction would cost $100,000 today, but the new warehouse would bring the benefits of $103,000 in one year. Besides, a bank offers a savings account with a 5% interest per year. a) What is the present value (as of today) of the benefits? b) What is the net value of this opportunity (benefits - costs)? Present the net value in terms of value today. c) Should the grocery take this opportunity?