Gibson Company is considering investing in two new vans that are expected to generate combined cash inflows of $28,500 per year. The vans' combined purchase price is $99,500. The expected life and salvage value of each are six years and $21,900, respectively. Gibson has an average cost of capital of 16 percent. (PV of $1 : and PVA of $1 ) Note: Use appropriate factor(s) from the tables providd." Required a. Calculate the net present value of the investment opportunity. Note: Negative amount should be indicated by a minus sign. Round your intermediate calculations and final answer to 2 decimal places. b. Indicate whether the investment opportunity is expected to earn a return that is above or below the cost of capital and whether it should be accepted. Present Value of $1 Present Value of an Annuity of $1