Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$296,400.$ This cost will be depreciated straight$-$line to zero over the project's $3-$year life, at the end of which the sausage system can be scrapped for $$45,600.$ The sausage system will save the firm $$91,200$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$21,280.$

If the tax rate is $22$ percent and the discount rate is $13$ percent, what is the NPV of this project? Mutiple choice: A$.$$$-77115\mathrm{.}04,$ B$.-83646\mathrm{.}93,$ C$.-58,996\mathrm{.}52$ D$.$$$-61,946\mathrm{.}35,$ E$.$ $$-52464\mathrm{.}63$