The startup costs of a project is $500,000. For years 1 through 5, the annual revenues are expected to be $210,000, and the annual costs are expected to be $110,000 per year. If the cost of capital is 4%, which of the following is true?

A. The NPV is 0 and the project should be rejected.

B. The NPV is $54,818 and the project should be accepted.

C. The NPV is -$54,818 and the project should be rejected.

D. The NPV is 0 and the project should be accepted.