Czlapinski Corporation is considering a capital budgeting project that would require an initial investment of $450,000 and working capital of $35,000. The working capital would be released for use elsewhere at the end of the project in 5 years. The investment would generate annual cash inflows of $130,000 for the life of the project. At the end of the project, equipment that had been used in the project could be sold for $12,500. The company's discount rate is 7%. The net present value of the project is closest to: Multiple Choice $81,868 $96,282 Too oo $59,293 $88,448