IQ Project X Year 1 2 3 4 5 Totals Simple ROI Costs Benefits 30,000 8,000 20,000 12,000 15,000 18,000 11,000 29,500 9,000 35,000 85,000 102,500 21 B) Calculate the ROI using the net present value of costs and benefits assuming a discount rate of 4% per year. Follow the example shown on Page 20 of the JDQ text (Hint: Use the Excel function NPV to calculate the Net Present Value of Cost and Benefit) C) Explain why the ROI using net present value (B) is so much lower than the Simple ROI just based on the totals)