Roger Enterprises is evaluating an investment opportunity that can be purchased for $65,000. Further product development will require contributions of $31,000 in Year 1 and $11,000 in Year 2. Returns of $30,000, $65,000, and $45,000 are expected in the three following years. A. Calculate the fair market value of future cash flows if its cost of capital is 7% (compounded annually). (Do not round intermediate calculations and round your final answer to the nearest whole dollar amount.) B. Based on the fair market value should Roger make the investment? C. By what amount will the current economic value of Roger be increased or decreased if it proceeds with purchasing the investment for $65,000? (Round intermediate calculations and final answer to the nearest whole dollar amount.)