Club Corp is considering buying a new air conditioning system. The new air conditioning system would be purchased today for $$48,000.$ It would be depreciated straight$-$line to $$4,000$ over $2$ years. In $2$ years, the air conditioning system would be sold and the after$-$tax cash flow from capital spending in year $2$ would be $$17,000.$ The air conditioning system is expected to reduce costs by $$36,000$ in year $1$ and by $$4,000$ in year $2.$ If the tax rate is $50\%$ and the cost of capital is $12\mathrm{.}93\%,$ what is the net present value of the new air conditioning system project?A$.$ $$9,044\mathrm{.}34$B$.$ $$5,123\mathrm{.}75$C$.$ $$1,203\mathrm{.}16$D$.-$$$2,717\mathrm{.}43$