Mini Inc. is contemplating a capital project costing $47,019. The project will provide annual cost savings of $18,000 for 3 years and have a salvage value of $3,000. The company's required rate of return is 10%. The company uses straight-line depreciation. Year Present Value of 1 at 10% PV of an Annuity of 1 at 10% 1 .909 .909 2 .826 1.736 3 .751 2.487 This project is A) unacceptable because it has a negative NPV. B) acceptable because it has a zero NPV. C) unacceptable because it earns a rate less than 10%. D) acceptable because it has a positive NPV.