Use the present value table to answer this question. An investment that costs $400,000 will produce annual cash flows of $100,000 for a period of 5 years. Given a desired rate of return of 10%, should the investment proposal be accepted? (rounded to nearest whole dollar):

A) Yes, the project has a positive net present value of $20,921

B) No, the project has a negative net present value of $20,921

C) No, the project has a negative present value of $337,908

D) Yes, the project has a positive net present value of $148,368

Please show work/explain and don't use excel sheets. Thank you!