A seller has offered credit terms of 2/5 net 60 to a customer that has agreed to immediately purchase 200 units at a sales price per unit of $100. Variable costs are $65 per unit and involve an immediate cash outflow. The seller has an annual opportunity cost rate of 7.3%. Based on this information, what is the NPV of the cash discount terms (relative to the net terms)?

$182.43

$6,762.85

-$182.43

$6,580.42