Carla Vista Company accumulates the following data concerning a proposed capital investment: cash cost $226,445, net annual cash flows $40,500, and present value factor of cash inflows for 10 years is 5.89 (rounded). (If the net present value is negative, use either a negative sign preceding the number eg45 or parentheses eg (45).) Determine the net present value, and indicate whether the investment should be made. Net present value $ The investment be made