Tappen Corp. is considering a capital investment that will cost $400,000 and is expected to generate cash flows of $100,000 per year for the next five years (a total of $500,000 of cash inflows). In working through the NPV analysis, Tappen should compare the $400,000 cash outflow to the present value of the cash inflows, calculated as...

A)	$100,000 multiplied by the appropriate present value factor.

B)	$100,000 divided by the appropriate present value factor.

C)	$500,000 multiplied by the appropriate present value factor.

D)	$500,000 divided by the appropriate present value factor.