McCann Company has identified an investment project with the following cash flows.

Year Cash Flow

$1$ $ $800$

$21,030$

$31,340$

$41,180$

a$.$

If the discount rate is $10$ percent, what is the present value of these cash flows?

b$.$

What is the present value at $18$ percent?

c$.$ What is the present value at $28$ percent?