If the cost of a new production line is $40,000 and the expected free cash flows resulting from this new line are as follows Inflow year 1 12000 Inflow year 2 12000 Inflow year 3 12000 Inflow year 12000 And the required rate of return is 10 percent. Then the NPV of the project would be :- Select one: a. 38,040 b. 1960 c. (1960) d. 8000 e. (8000)