A given project requires a $28.000 Investment and is expected to generate end-of-period annual cash inflows as follows: Year 1 $12,000 Year 2 $13,000 Year 3 $12.000 Assuming a discount rate of 10%, what is the net present value of this investment? Selected present value factors for a single sum are shown in the table below 1 - 100 101 100 9091 8 264 7513 Moe Choice 0 $0.00 O $2.668.00 0 5746100 0 Watson Corporation is considering buying a machine for $25,000. Its estimated useful life is 5 years, with no salvage value. Watson anticipates annual net income after taxes of $1,500 from the new machine. What is the accounting rate of return assuming that Watson uses straight-line depreciation and that Income is earned uniformly throughout each year?