a.33,088

b.36,822

c.37,547

d.38,436

e.36,096

Delia Landscaping is considering a new 4 year project. The necessary fixed assets will cost $179,000 and be depreciated on a 3 year MACRS and have no salvage value. The MACRS percentages each yeat are 33.33 percent, 44.45 percent, 14.81 percent, and 7.41 percent, respectlvely. The project will have annual sales of $116,000 variable costs of $30,700, and fixed costs of $12,450. The project will also require net workang capital of $3,050 that will be returned at the end of the project. The compary has a tax rate of 22 petcent and the project's requied return is 14 percent. What is the net present value of this project