Dandy's Fun Park is evaluating the purchase of a new game to be located on its Midway. Dandy's has narrowed their choices down to two: the Wacky Water Race game and the WhackminusAminusMole game. Financial data about the two choices follows.

	Wacky Water Race	WhackminusAminus Mole
Investment	$28,000	$15,000
Useful life	8	8
Estimated annual net cash inflows for 88 years	$10,000	$8,000
Residual value	$4,000	$1,000
Depreciation method	straightline	straightline
Required rate of return	4%	10%

What is the net present value of the Wacky Water Race game?

A.$42,254

B. $42,254

C.$27,680

D.$27,680