Sheila Goodman recently received her MBA from the Harvard Business School. She has joined the family business, Goodman Software Products Inc., as Vice$-$President of Finance. She believes in adjusting projects for risk. Her father is somewhat skeptical but agrees to go along with her. Her approach is somewhat different than the risk$-$adjusted discount rate approach, but achieves the same objective. She suggests that the inflows for each year of a project be adjusted downward for lack of certainty and then be discounted back at a risk$-$free rate. The theory is that the adjustment penalty makes the inflows the equivalent of riskless inflows, and therefore a risk$-$free rate is justified. A table showing the possible coefficient of variation for an inflow and the associated adjustment factor is shown next: Coefficient of Variation Adjustment Factor $0\mathrm{.}25\mathrm{.}90\mathrm{.}26\mathrm{.}50\mathrm{.}80\mathrm{.}51\mathrm{.}75\mathrm{.}70\mathrm{.}761\mathrm{.}00\mathrm{.}601\mathrm{.}011\mathrm{.}25\mathrm{.}50$ Assume a $$155,000$ project provides the following inflows with the associated coefficients of variation for each year. Year Inflow Coefficient of Variation $1$ $ $39,000\mathrm{.}14251,200\mathrm{.}24379,500\mathrm{.}44459,100\mathrm{.}71562,4001\mathrm{.}04$ Use Appendix B for an approximate answer but calculate your final answer using the formula and financial calculator methods. a$.$ Fill in the table below: $($Do not round intermediate calculations. Round your dollar answers to the nearest whole dollar.$)$ Year Adjustment Factor Adjusted Inflow $12345$ b$-1.$ If the risk$-$free rate is $7$ percent, compute the net present value of the adjusted inflows. $($Negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your answer to $2$ decimal places.$)$ Net present value $\_\_\_\_\_\_\_\_\_\_\_\_$ b$-2.$ Should this project be accepted? No Yes