Question 3 13 pts Valley Farms is considering a purchase of a tractor that costs $120,700. This tractor will generate annual net cash inflows of $31,300 for five years. The cost of capital is 8%. Present value factor of cash inflows for 5 years is 3.993. What is the net present value of the investment and should the company accept the investment? O $(7.256): Investment should NOT be accepted. O $124,981: Investment should be accepted $(21.644); Investment should NOT be accepted. $35,800: Investment should be accepted O $4.281: Investment should be accepted.