Please answer the question?

Sunny Days Corporation is deciding whether to automate one phase of its production process. The equipment has a six-year life and will cost $500,000. Projected net cash inflows from the equipment are as follows: Year 1 $140,000 Year 2 $70,000 Year 3 $90,000 Year 4 $70,000 Year 5 $63,000 Year 6 $73,000 Sunny Days Corporation's hurdle rate is 14%. If Sunny Days Corporation decides to refurbish the equipment at a cost of $30,000 at the end of year 6, it could be used for one more year and would have a $20,000 residual value at the end of year 7. Assume the cash inflow in year 7 is $50,000. What is the NPV of just the refurbishment? SE (Click the icon to view the present value of $1 table ) 1 Data Table A Data Table O A. $28,000 O B. $(6,320) OC. $14,000 OD. $14,320 Present Value of $1 Periods 2 10% 10% 0.909 0.826 0.751 0.683 0.621 0.564 0.513 12% 0.893 0.797 0.712 0.636 0.567 0.507 0.452 14% 0.877 0.769 0.675 0.592 0.519 0.456 0.400 16% 0.862 0.743 0.641 0.552 0.476 0.410 0.354 Present Value of Annuity of $1 Periods 10% 1 0.909 1.736 3 2.487 4 3.170 3.791 4.355 7 4.868 12% 0.893 1.690 2.402 3.037 3.605 4.111 4.564 14% 0.877 1.647 2.322 2.914 3.433 3.889 4.288 16% 0.862 1.605 2.246 2.798 3.274 3.685 4.039 4 6 b Print Done Print Done