Shella Goodman recently recelved her MBA from the Harvard Business School. She has joined the family business, Goodman Software Products Incorporated, as Vice-President of Finance. She belleves 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 achleves the same objectlve. 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 equlvalent of risk-less Inflows, and therefore a risk-free rate is justlfied. A table showng the possible coefficlent of varlation for an Inflow and the assoclated adjustment factor is shown next: Assume a $164,000 project provides the following Inflows with the assoclated coefficlents of varlation for each year. Use Appendix B for an approximate answer but calculate your final answer using the formula and financlal calculator methods. a. Fill in the table below: Note: Do not round intermediate calculations. Round "Adjustment Factor" answers to 2 decimal places and other answers to the nearest whole dollar. b-1. If the risk-free rate is 4 percent, compute the net present value of the adjusted inflows. Note: Negatlve amount should be indicated by a minus sign. Do not round intermedlate calculations and round your answer to 2 decimal places. b-2. Should this project be accepted? No Yes