Samantha is considering investing in a new printing press for her new printing business. The purchase price of the printing press is $100,000, and she expects to be able to sell it for $40,000 at the end of 5 years. During the 5 year period, she expects the equipment to increase her annual cash flow by $25,000 (Year 1), $30,000 (Year 2), $20,000 (Year 3), $15,000 (Year 4), and $10,000 (Year 5). If her opportunity cost is 8%, what is her net present value (NPV) of this investment?

A) $109,799,56

B) -$17,423.76

C) $209,799.56

D) $9,799.57