Abacus Consulting Inc. is considering a project that requires an investment of $$21,000$ in net working capital $($in year $0)$ and $$121,000$ in fixed assets $($in year $0),$ which belong in a $30\%$ CCA class. Assume the CCA pool will remain open. The unlevered net income of the project is $$61,300$ per year, over the three year life of the project. The tax rate is $35\%$ and the required rate of return is $16\%.$ The fixed assets have no salvage value. NWC will be recovered at the conclusion of the project $($in year $3).$ What is the NPV of this project?

Options:

None of the answers is correct

$$34,842$

$-$$$484,933$

$$134,226$