Canadian Cupcake Shop is considering an investment of $50,000. The cost of capital is 14%. Data related to the investment are as follows: Year Cash Inflows 1 $ 45,000 2 44,000 3 32,000 4 60,000 5 60,000 Using a spreadsheet or financial calculator, determine the net present value for the investment. The net present value of the investment is: Select one: O A. $214,352 O B. $223,233 C. $111,616 D. $382,000