Mr$.$ John Backster, a retired executive, desires to invest a portion of his assets in rental property. He has narrowed his choices to two apartment complexes, Windy Acres and Hillcrest Apartments. The anticipated annual cash inflows from each are as follows:windy AcresYearly AftertaxCash InflowProbability$100,000145\mathrm{.}000120,000$Hillcrest ApartmentsYearly Aftertaxcash inflow$85,000$Probability$0\mathrm{.}3100,0000\mathrm{.}1$Mr$.$ Backster is likely to hold the apartment complex of his choice for about $20$ years and will use this period for decision$-$making purposes. Either apartment can be purchased for $$180\mathrm{.}000.$ Mr$.$ Backster uses a risk$-$adjusted discount rate approach when evaluating investments. His scale is related to the coefficient of variation $($for other types of investments, he also considers other measures$).$coerficient ofDiscount Kate$-0\mathrm{.}350\mathrm{.}35-0\mathrm{.}40040=658($cost of capital$)$not considereda. Compute the risk$-$adjusted net present value for Windy Acres and Hillrest Apartments. $($Round $"$PV Factor" to $3$ decimal places. Do not round intermediate calculations. Round the final answers to nearest whole dollar.$)$Windy AcresHillcrest ApartmentsNet present valueb$-1.$ Which investment should Mr$.$ Backster accept if the two investments are mutually exclusive?