Bakersfield Academy is considering a capital investment in a new computer system for staff. The computer system would cost $133,250 and have an estimated useful life of 5 years. It can be sold for $29,600 at the end of the asset's useful life. The computer system is expected to increase net annual cash flows by $33,560. Its cost of capital is 10%. Present value factor of cash inflows for 5 years is 3.791. Present value factor of cash inflow for salvage value at year 5 is 0.621.

What is the net present value of this investment and is the investment acceptable?

Group of answer choices

$(14,750); Investment should NOT be accepted.

$34,550; Investment should be accepted.

$(21,036); Investment should NOT be accepted.

$12,358; Investment should be accepted.

$106,190; Investment should be accepted.