Mars Company is considering the following investment proposal Initial investment: Depreciable assets (straight-line) $80,000 Operations (per year for 4 years): Cash receipts $28,000 Disinvestment: Salvage value of equipment $14,000 Discount rate: 10 percent Additional information for interest rate of 10 percent and four time periods: Present value of $1 0.683 Present value of an annuity of $1? 3.170 What is the net present value for the investment? A) $ 5,256 B) $18,322 C) $57,060 D) $65,256