One Plus is considering a project with an initial fixed asset cost of $872,000 which will be depreciated straight-line to a zero book value over the 5-year life of the project. Assume no market salvage at the end of the project. The project will not directly produce any sales but will reduce operating costs (pre-tax) by $280,000 a year. The tax rate is 21 percent. The project will require $30,000 of inventory which will be recouped when the project ends. What is the net present value at the required rate of return of 12 percent? Select one: O a. $59,243.47 O b. $82,108.10 OG $44,420.63 Od $55,519.45 e. $70,475.57