D. Try to choose the correct answer, note that four wrong answers will cancel one correct answer (i.e. each wrong answer will be penalized by -1 pt.): [ 4 pts. ] A cutting-edge product had the following net cash flow series during its first 5-year period on the market. Assuming an investment rate of 20% and a borrowing rate of 10% per year. Which one of the following value is closest to the modified ROR (MIRR)? Year Net Cash Flow ($) Cumulative Cash Flow ($) 0 - 40,000 - 40,000 1 34,000 -6,000 2 34,000 28,000 3 -96,000 -68,000 4 34,000 - 34,000 5 119,000 85,000 Select one: a. 11 b. 17 c. 21 d. 13