Club Corp is evaluating a $3-$year project that would involve buying a new piece of equipment for $$480,000$ today. The equipment would be depreciated straight$-$line to $$160,000$ over $2$ years. In $3$ years, the equipment would be sold for an after$-$tax cash flow of $$75,000.$ In each of the $3$ years of the project, relevant revenues are expected to be $$520,000$ and relevant costs are expected in o be $$180,000.$ The tax rate is $50\%$ and the cost of capital for the project is $17\mathrm{.}90\%.$ What is the NPV of the project?A$.$ $$77,065$B$.$ $$61,389$C$.$ $$69,227$D$.$ $$45,713$