ena Company is considering an investment of $30,490 that provides net cash flows of $8,800 annually for four years. (a) If Pena Company requires a 5% return on its investments, what is the net present value of this investment? (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided. Round your present value factor to 4 decimals.) (b) Based on net present value, should Pena Company make this investment?