Viviano Inc. is considering an investment project, which requires an up-front expenditure of $30 million. You estimate that the cost of capital is 10% and that the investments will produce the following after-tax cash flows in the next four years (in millions of dollars). What is the net present value of this project?

Year	Project Future Cash Flow
1	5
2	10
3	15
4	20

	A.	-$22.96
	B.	$7.04
	C.	$7.74
	D.	$37.74
	E.	$61.58