What is the net present value of the following set of cash flows at a discount rate of 5 percent? at 12 percent? Year 0 1 2 3 4 5 Cash Flows -$412,000 $74,000 $105,000 $80,000 $80,000 $80,000 Multiple Choice $48.989.11: $78,128.98 -$48,680.42: $109,045.20 $32.394.23: $109,144.92 5 $80,000 Multiple Choice $48,989.11; -$78,128.98 $48,680.42; -$109,045.20 -$32,394.23; -$109,144.92 $55,032.45; -$12,094.33