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 21% and a borrowing rate of 14% per year. Which one of the following value is closest to the modified ROR (MIRR)? Year Net Cash Flow ($) Cumulative Cash Flow (S) 0 -45,000 -45,000 1 32,000 - 13,000 2 32,000 19,000 3 -93,000 -74,000 4 32,000 -42,000 5 117,000 75,000 Select one: a. 14 b. 21 c. 23 d. 15