Rooney Company Is considering investing in two new vans that are expected to generate combined cash inflows of $33,000 per year. The vans' combined purchase price is $99,500. The expected life and salvage value of each are five years and $21,400, respectively. Rooney has an average cost of capital of 14 percent. (PV ot S1 and PVA of \$1) (Use oppropriote foctor(5) from the tables provided.) Required a. Calculate the net present value of the investment opportunity, (Negotive amount should be indicated by a minus sign. Round your intermediate caleulations and final onswer to 2 decimol places.) b. Indicate whether the investment opportunity is expected to earn a return that is above or below the cost of capital and whether it should be accepted