A project requires an initial investment of $$240,000$ and expects to produce a cash flow before taxes of $$144,000$ per year for two years. The corporate tax rate is $21$ percent. The assets will depreciate using the MACRS $3-$year schedule: : $15\%.$ The company's tax situation is such that it can use all applicable tax shields. The opportunity cost of capital is $12$ percent. Assume that the asset can sell for boo value at the end of the project. Calculate the NPV of the project.

A$)$ $$27,010$

B$)$ $$23,862$

C$)$ $$27,282$