Hilltop Company plans to invest $100,000 in a two-year project.The cash flow will be $40,000 for the first year and $80,000 in year 2.At a required rate of return of 12% what is the Net Present Value of the project? (Ignore income taxes in this problem.)(Do not round your intermediate calculations and round the final answer to the nearest whole dollar.) A) $0. B) $20,000. C) $3,316. D) $(510).