Brian Lee is evaluating two new business opportunities. Each of the opportunities shown below has a 15-year life. Brian uses a 12% discount rate. Option 1 Option 2 Equipment purchase and installation $70,200 $81,980 Annual cash flow $28,600 $30,840 Equipment overhaul in year 6 $4,950 Equipment overhaul in year & $6,000 Click here to view the factor table. (a) Your answer is incorrect. Calculate the net present value of the two opportunities. (Round present value factor calculations to 4 decimal places, e.g. 1.2514 and the final answers to O decimal places, e.g. 59,991.) Option 1 Option 2 Net present value $