An office building is for sale for $210,000 and has an estimated reversion value of $200,000 at the end of a five year holding period. The estimated net operating incomes for the holding period are: Year One $13,000 Year Two $13,500 Year Three $14,500 Year Four $14,000 Year Five $14,200 if an investor requires a 9.5% IRR for this type of property, what is the NPV? A. -$34,065 B. $30,021 C. $31,678 D. -$28,034