Campbell's Coffee Shop is trying to analyze a project that requires a $135,000 investment in fixed assets. When the project ends, those assets are expected to have an after-tax salvage value of $35,000. How should Campbell handle the $35,000 salvage value when computing the net present value of the project?

		do not include in the net present value computation
		reduce the cash outflow at time zero
		add to cash inflow in the final year of the project
		add to cash inflow in the year following the final year of the project
		prorate and add to cash inflow over the life of the project