A project initially costs $70,500 and will not produce any cash flows for the first 2 years. Starting in Year 3, it will produce cash flows of $54,500 a year for 2 years. In Year 5, the project will end and should produce a final cash inflow of $32,000. What is the net present value of this project if the required rate of return is 18.5 percent?

	A.	$1,783.50
	B.	$5,271.42
	C.	$33,533.70
	D.	$3,586.20