Cerritos Farms is considering a purchase of a tractor that costs $156,750. This tractor will generate annual net cash inflows of $32,500 for five years. The cost of capital is 8%. Present value factor of cash inflows for 6 years is 4.623. What is the net present value of the investment and should the company accept the investment? O $38,250; Investment should be accepted. $(3,060); Investment should NOT be accepted. O $12,020; Investment should be accepted. O$19,960; Investment should be accepted. O $(6,502); Investment should NOT be accepted