Brandon Company is contemplating the purchase of a new piece of equipment for $55,800. Brandon is in the 40.00% income tax bracket. Predicted annual after-tax cash inflows from this investment are $21,300, $18,300, $10,400, $7,200 and $3,500 for years 1 through 5 respectively The firm uses straight-line depreciation with no residual value at the end of five years 0a-016 The hurdle rate for accepting new capital investment projects is 4% after-tax At a discount rate of 4%, the net present values: B. $2,532 C. $1,899 D. $1,266 $633