X Company has an opportunity to accept a special order that will result in immediate profit of $56,000. The marketing manager warns that if X Company accepts the order, there will be an adverse reaction from regular customers, and X Company's regular profits will fall by an estimated $9,500 in each of the next four years.

Assuming a discount rate of 6%, what is the net present value of accepting the special order?

A: $23,082

B: $33,470

C: $48,531

D: $70,370

E: $102,036

F: $147,953