Rooney Company is considering investing in two new vans that are expected to generate combined cash inflow5 of $34,000 per year. The vans' combined purchase price is $92,000. The expected life and salvage value of each are five years and $20,100, respectively. Rooney has an average cost of capital of 12 percent. (PV of \$1 and PVA of \$1) (Use appropriate factor(s) from the tables provided.) Required a. Calculate the net present value of the investment opportunity. (Negative amount should be indicated by a minus sign. Round your intermediate calculations and final answer to 2 decimal 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