Cleveland Cove Enterprises is evaluating the purchase of an elaborate hydraulic lift system for all of its locations to use for the boats brought in for repair. The company has narrowed their choices down to two: the B14 Model and the F54 Model. Financial data about the two choices follows. Investment Useful life (years) Estimated annual net cash inflows for useful life Residual value Depreciation method Required rate of return B14 Model $340,000 10 $70,000 $20,000 Straight line 14% F54 Model $250,000 10 $30,000 $17,000 Straight-line 12% What is the net present value of the B14 Model? O A. $19,720 negative O B. $75,026 negative OC. $30,520 positive OD. $370,520 positive