The following balance sheet and income statement (2020) for Alkamel com Balance Sheet on 31/12/2020 of Liabilities Assets Accruals $200,000 Cash & Equivalent $300,000 Account receivables 400,000 Account Payable 350,000 Inventories 500,000 Short Term Note 50,000 Total Current Assets 1,200,000 Total Current Liabilities 600,000 Fixed Assets 1,500,000 Long Term Dept 700,000 (Acc Depreciation) (200,000) Total Liabilities 1,300,000 Net Fixed Assets 1,300,000 Total Equities 1,200,000 Total Assets $2,500,000 Total Liabilities + Equities $2,500,000 Income Statement on 31/12/2020 Sales COGS $800,000 Gross Profit 500,000 Seneral & Administrative Exp 300,000 BIT 170,000 AR 130,000 EBIT 130,000 Interest Exp 50,000 EBT 80,000 Tax Income 20,000 Net Income $ 60,000 From above financial statements determine NPV of Alkamel's sales in 2020 Suppose the discount rate is %5 (simple) Select one: a. $300,000 b. $261,094 c. $273,008 d. None of the Options