X Company has an opportunity to accept a special order that will result in immediate profit of $66,000. After doing some market research that cost $5,000, the marketing manager believes that if X Company accepts the order, the company will lose regular customers. Specifically, she believes the effect will be lost profits of $8,500 in each of the next 4 years. Assuming a discount rate of 6%, what is the net present value of accepting the special order? [Note: Use the Present Value tables in the Coursepack.] A: $25,205 B: $36,548 C: $52,994 OD: $76,841 OE: $111,420 OF: $161,558