Vinup Corporation has provided the following data concerning an investment project that it is considering: Initial investment Working capital Annual cash flow Salvage value at the end of the project $100,000 $ 73,000 $ 40,000 per year $ 29,000 The working capital would be released for use elsewhere at the end of the project in 4 years. The company's discount rate is 13%. The net present value of the project is closest to: Click here to view Exhibit 8B-1 and Exhibit 8B-2, to determine the appropriate discount factor(s) using table. ($36,263) $36,737 $8,486 $89,000