Jensen Industries is considering purchasing a new Numerically Controlled Drilling Press. The press costs $$100,000,$ and belongs to a $15\%$ CCA rate asset class $($declining balance method$)$ and the half$-$year rule applies. The press is estimated to have cash flow savings of $$34,000$ per year for $6$ years and will require an immediate increase in Net Working Capital of $$5,000,$ which will be recovered when the machine is sold at the end of year $6.$ Initially assume there is zero salvage value. The discount rate is $10\%$ and the tax rate is $40\%.$ Should Jensen accept the project?

A$)$ Yes, because the NPV is positive, and it exceeds $$10,000.$

B$)$ Yes, because the NPV is positive, although it is less than $$10,000.$

C$)$ No$,$ because the NPV is negative, and it is between $0$ and $-$$$10,000.$

D$)$ No$,$ because the NPV is negative, and it is between $-$$$10,000$ and $-$$$100,000.$