Somerville Corporation is considering investing in specialized equipment costing

$ 699 comma 000

.

The equipment has a useful life of 5 years and a residual value of

$ 59 comma 000

.

Depreciation is calculated using the

straightminus

line

method. The expected net cash inflows from the investment are:

Year 1

$ 250 comma 000

Year 2	$ 150 comma 000
Year 3	$ 134 comma 000
Year 4	$ 60 comma 000
Year 5	$ 90 comma 000
	$ 684 comma 000

Somerville Corporation's required rate of return is

14

%.

The net present value of the investment is closest to:

A.$ 161 comma 099positive

.

B.$ 161 comma 099 negative

.

C.$ 7 comma 785 negative.

D.$ 15 comma 000 positive