Given the following information, calculate the NPV of a proposed project: Cost- $4,000; estimated life 3 years; initial decrease in accounts receivable S1000, which must be restored at the end of the project's life; estimated salvage value S1,000; net income before taxes and depreciation S2,000 per year; method of depreciation MACRS; tax rate 40 percent, required rate of retum 18 percent. a. $137 -si5 $544 d. $804 . $1,137