Cass Publishing is considering the purchase of a used printing press costing $139,400. The printing press would generate a net cash inflow of $62,000 a year for 3 years. At the end of 3 years, the press would have no salvage value. The company's cost of capital is 10 percent. The company uses straight-line depreciation. The present value factors of an annuity of $1.00 for different rates of return are as follows: Period 2 3 4 Cost of Capital 8% 10% 12% 14% 16% 1.78326 1.73554 1.69005 1.64666 1.60523 2.5771 2.48685 2.40183 2.32163 2.24589 3.31213 3.16987 3.03735 2.91371 2.79818 The investment's net present value is: Select one: a. $53,082 Ob. $154,185 c. $14,785 d. $139,400