Epiphany Industries is considering a new capital budgeting project that will last for three years. Epiphany plans on using a cost of capital of 12% to evaluate this project. Based on extensive research, it has prepared the following incremental cash flow projects: Year Sales (Revenues) - Cost of Goods Sold (50% of Sales) - Depreciation +EBIT - Taxes (35%) = unlevered net income + Depreciation + changes to working capital - capital expenditures 125,000 62,500 25,000 37,500 13,125 24,375 25,000 -5.000 125,000 62,500 62.500 25,000 37,500 13,125 24,375 25,000 - 5.000 125,000 62.500 25,000 37,500 13,125 24,375 25,000 10.000 - 90.000 O A. $13,629 OB. $54,516 OC. $81,774 OD. $27,258 The net present value (NPV) for Epiphany's Project is closest to: O A. $13,629 O B. $54,516 O C. $81.774 OD. $27,258