Company D must choose between two business opportunities. #1 will generate $14,000 before tax cash in years 0 through 3. The annual tax cost of opportunity 1 is $2,500 in years 0 and 1 and $1,800 in years 2 and 3. Opportunity 2 will generate $14,000 before tax cash in year 0, $20,000 before tax cash in years 1 and 2, and $10,000 before tax cash in year 3. The annual tax cost of opportunity 2 is $4,000 in years 0 and 3. Which opportunity should the company choose if it uses a 10% discount rate to compute net present value