Roxo Copporation is considerng a capital budgeting project that woukd tequse an intual investruent of $450,000 and working captal of $25,000 The working capital would be released for use elsewhere at the end of the propoct in 4 years. The investrnent would generate arrual eash inflows of $143,000 for the life of thet project At the end of the project, equpment that had been used in the project could be sold for $10,000 The compary's discount rate is 14%. The net peesent value of the project is dosest to: a. 3(43,400) b. 927 c. 9(37,518) d. (12,578) e. $(52,378)