General Motors has a weighted average cost of capital of 8%. GM is considering investing in a new plant that will save the company $25 million over each of the first two years, and then $15 million each year thereafter. If the investment is $100 million, what is the net present value (NPV) of the project?

A. $115.9 million

B. $105.3 million

C. $94.8 million

D. $100.1 million