Delia Landscaping is considering a new 4-year project. The necessary fixed assets will cost $191,000 and be depreciated on a 3-year MACRS and have no salvage value. The MACRS percentages each year are 33.33 percent, 44.45 percent, 14.81 percent, and 741 percent, respectively. The project will have annual sales of $128,000, variable costs of $34,300, and fixed costs of $12,750. The project will also require net working capital of $3,350 that will be returned at the end of the project. The company has a tax rate of 40 percent and the project's required return is 10 percent. What is the net present value of this project? t and 7,41 percent res ersy 3o that vill e returned at the Multiple Choice $22,443 $26,545 $20,573 $25,481 $23,963