Dennis wants to determine if the discount rate really makes anydifference in the net present value of a project. He feels that ifa project is acceptable at one rate of return, it will beacceptable at all rates of return. To explain why his thinking isincorrect, you are creating an example to illustrate your point.The cash flows you are using are as follows: time zero is -$71,000,years 1 through 4 are $17,500 each, and years 5 and 6 are $22,500each. The net present value at a discount rate of 12 percent is_____ as compared to _____ at 17 percent.