Upper Darby Park Department is considering a new capital investment. The following information is available on the investment. The cost of the machine will be $400,000. The annual cost savings if the new machine is acquired will be $80,000. The machine will have a ten-year fe, at which time the terminal disposal value is expected to be $40,000. Upper Darby Park Department is assuming no tax consequences. If Upper Darby Park Department has a required rate of return of 10%, then which of the following is closest to the present value of the project? OA. $107,040 8. $353,680 OC.$91,600 OD. $430,880