Page Denny Associates has been offered a four-year contract to supply the computing requirements for a local bank. The working capital would be released at the end of the project. Denny's discount rate is 14%. Cash estimates for the contract are below. What is the NPV of this contract? 11-38 A. $28,230 B. $92,340 C. $132,916 D. $150,000 Cost of computer equipment Working capital required Upgrade software in 2 years Salvage value of equipment Annual net cash inflows $250,000 20,000 90,000 10,000 120,000 The Net Present Value Methood DOLL