Company DL must choose between two business opportunities. Opportunity 1 will generate $27,100 before-tax cash in years 0 through 3. The annual tax cost of Opportunity 1 is $4,878 in years 0 and 1 and $3,252 in years 2 and 3. Opportunity 2 will generate $27,100 before-tax cash in year 0, $37,000 before-tax cash in years 1 and 2, and $18,500 before-tax cash in year 3. The annual tax cost of Opportunity 2 is $7,400 in years 0 through 3. Use Appendix A and Appendix B. Required: a-1. Complete the below tables to calculate NPV. Assume that the discount rate is 10 percent. a-2. Which opportunity should Company DL choose?