Moates Corporation has provided the following data concerning an investment project that it is considering:

Initial investment	$ 220,000
Annual cash flow	$ 129,000	per year
Expected life of the project	4	years
Discount rate	9%

Click here to view Exhibit 14B-1 Links to an external site. and Exhibit 14B-2 Links to an external site., to determine the appropriate discount factor(s) using the tables provided.

The net present value of the project is closest to: (Round your intermediate calculations and final answer to the nearest whole dollar amount.)

Group of answer choices

A. $(91,000)

B. $197,831

C. $(197,831)

D. $220,000