An owner of the Atrium Tower Office Building is currently negotiating a 5-year lease with ACME Corp. for 20,000 rentable square feet of office space. ACME would like a $23 psf base rent with $1 annual step ups. But ACME also requires Atrium to buyout (upfront, i.e., today) the one year remaining on its existing lease -- at a total cost of $15 psf. The data are summarized in the same Excel file as before . From Atrium's perspective, what is the NPV of ACME's proposal if the relevant discount rate is 10% ? $79.05 $75.57 $69.86 $71.45