Buderim Group Ltd. - an Australian ginger production company is evaluating a proposal to build a new plant for ginger processing in the United States. The expected cash flows in $US (in millions) are as follows: Year 0, -100; Year 1, 40; Year 2,50; Year 3, 65. The discount rate in SA is 10 percent, while the discount rate in $US is 12 percent and the spot rate is $US0.60/$A. Calculate the NPV of the project in $US. a) +36.40 b) -21.84 c) +13.10 d) +21.84