The management of X Corporation is considering the purchase of a new machine costing P430,000. The company's desired rate of return is 10%. The present value factors for P1 at compound interest of 10% for 1 through 5 years are 0.909, 0.826, 0.751, 0.683, and 0.621, respectively. In addition to the foregoing information, use the following data in determining the acceptability of this investment: Year Operating Income Net Cash Flow 1 P100,000 P180,000 2 40,000 120,000 3 20,000 100,000 4 10,000 90,000 5 10,000 90,000 The net present value for this investment is a. P16,400 b. P25,200 c. P(99,600) d. P(126,800)