Delco Accents is looking at a project that will require $140,000 in fixed assets and an initial investment in net working capital of $19,000. The project is expected to produce sales of $165,000 each year with associated operating costs of $99,000. The project has a 5-year life. At the end of 5 years, the fixed assets will have zero salvage value. The company uses straight-line depreciation to a zero book value over the life of the project. The tax rate is 21%. The discount rate is 13%. What is the Net Present Value of the project? O A. $68,926.32 B. $55,382.20 C. $60,930.23 D. $93,293.34 E. $76,339.49 O F. $57,577.78