As a financial manager for a company, you are considering a proposed project which requires an investment of $850,000 in fixed assets. The project has a five-year useful life but is classified as three-year MACRS property for tax purposes [The depreciation schedule is 0.3333 in Year 1, 0.4444 in Year 2, 0.1481 in Year 3, and 0.0741 in Year 4]. The salvage value is expected to be zero. The required initial net working capital investment is $150,000, which can be fully recovered at the end of the projects life. The marginal tax rate of your company is 35%, and the project discount rate is 12%. The annual sales and operating cost excluding depreciation are estimated to be $600,000 and $260,000 respectively. (A) List the projects net cash flows from Year 0 through Year 5. (B) Calculate the projects NPV.