Assume a proposed system has a useful life of 4 years, a one- time cost of $40,000 (occurring in year 1) and a one-time cost of $12,000 occurring in year 2. In addition, there are recurring costs of $15,000 per year for each of the 4 years, and tangible benefits of $35,000 per year. If the cost of capital/discount rate is 8%, the organization refers to the investment year as year 1, what is the overall NPV? $39.724 O $48,654 O $18.917 O $56,253