Benson Company is considering investing in two new vans that are expected to generate combined cash inflows of $27,000 per year. The vans' combined purchase price is $94,000. The expected life and salvage value of each are four years and $20,400, respectively. Benson has an average cost of capital of 16 percent. (PV of $1 and PVA of \$1) Note: Use appropriate factor(s) from the tables provided. Required a. Calculate the net present value of the investment opportunity. Note: Negative amount should be indicated by a minus sign. Round your intermediate calculations and final answer to 2 decimal places. b. Indicate whether the investment opportunity is expected to earn a return that is above or below the cost of capital and whether it should be accepted