Raspu Tin Inc. is considering a short term investment with the following cash flows:

Year 0 (Start-up) $36,300

Year 1 $11,500

Year 2 $21,700

Year 3 $0

Year 4 $10,400

What is the net present value if the required return is 15 percent?

A. -$3,945.45

B. $2,311.08

C. $2,416.75

D. -$2,481.53

E. -$3,053.51