The owners of a chain of fast$-$food restaurants spend $$29$ million installing donut makers in all their restaurants. This is expected to increase cash flows by $$8$ million per year for the next five years. If the discount rate is $6\mathrm{.}1\%,$ were the owners correct in making the decision to install donut makers?

A$.$ No$,$ as it has a net present value $($NPV$)$ of $$0$ million.

B$.$ Yes, as it has a net present value $($NPV$)$ of $$3$ million,

C$.$ No$,$ as it has a net present value $($NPV$)$ of $-$$$1$ million.

D$.$ Yes, as it has a net present value $($NPV$)$ of $$5$ million.