Assume that you are working as a financial consultant and have been hired to complete a capital budgeting analysis for the Treasured Toy Company, Inc. The firm is considering expanding into a new electronic game product line. The cost of the production facility to produce this line of toys is estimated to be $36.5 million at t = 0. Cash flow estimates for the first five years of the projects life are as follows: Year Estimated Cash Flow (in millions of dollars)* 1 $12.50 2 $18.0 3 $16.75 4 $10.0 5 $7.50 *Project cash flows are assumed to occur on December 31 of each year. You have calculated the Weighted Average Cost of Capital (WACC) for Treasured Toy Company applicable to this project: 8.0%. Given the above information, please calculate the following: a. The projects Net Present Value (NPV): b. The projects regular payback period: c. The projects discounted payback period: d. Based on your analysis, would you recommend that the management of Treasured Toy Company accept or reject this project? Please describe.