D 3. An investment that costs $40,000 will produce annual cash flows of $12,000 for a period of 4 years. Given a desired rate of return of 10%, what is the closest value that the investment will generate? (Do not round your PV factors and intermediate calculations. Round your answer to nearest whole dollar): A positive net present value of $38,028 A positive net present value of $1,972 A negative net present value of $38,028 A negative net present value of $1,972