\begin{tabular}{lrr} & \begin{tabular}{r} Soda \\ Machines \end{tabular} & Mnack \\ Investment & $77,000 & $25,000 \\ Useful life (years) & 5 & 10 \\ Estimated annual net cash inflows for useful life & $30,000 & $17,000 \\ Residual value & $10,000 & $8,000 \\ Depreciation method & Straight - line & Straight - line \\ Required rate of return & 10% & 14% \end{tabular} What is the net present value for the soda machines? \begin{tabular}{|c|c|c|c|c|c|} \hline Periods & 6% & 8% & 10% & 12% & 14% \\ \hline 4 & 0.792 & 0.735 & 0.683 & 0.636 & 0.592 \\ \hline 5 & 0.747 & 0.681 & 0.621 & 0.567 & 0.519 \\ \hline 6 & 0.705 & 0.630 & 0.564 & 0.507 & 0.456 \\ \hline 7 & 0.665 & 0.583 & 0.513 & 0.452 & 0.400 \\ \hline 8 & 0.627 & 0.540 & 0.467 & 0.404 & 0.351 \\ \hline 9 & 0.592 & 0.500 & 0.424 & 0.361 & 0.308 \\ \hline 10 & 0.558 & 0.463 & 0.386 & 0.322 & 0.270 \\ \hline 11 & 0.527 & 0.429 & 0.350 & 0.287 & 0.237 \\ \hline 12 & 0.497 & 0.397 & 0.319 & 0.257 & 0.208 \\ \hline \begin{tabular}{l} it Value of Ann \\ Periods \end{tabular} & 6% & 8% & 10% & 12% & 14% \\ \hline 4 & 3.465 & 3.312 & 3.170 & 3.037 & 2914 \\ \hline 5 & 4.212 & 3.993 & 3.791 & 3.605 & 3.433 \\ \hline \end{tabular} A. $119,940 B. $30,520 C. $117,000