RNXD Inc. has the opportunity to market a product for 5 years under a specialty contract. The product will provide the company with net cash flows of $280,000. The investment calls for an initial working capital investment $800,000. The investment also calls for the purchase of equipment for $350,000. The machinery will have a salvage value of $40,000 at the end of the contract. RNXD Inc. is subject to a 20% discount rate. The company is also subject to a tax rate of 45%. The net present value of this investment opportunity is:

A. $74,720

B. $14,170

C. $351,706

D. $25,160