X Company has an opportunity to accept a special order that will result in immediate profit of $59,000. 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 5 years. Assuming a discount rate of 7%, what is the net present value of accepting the special order? [Note: Use the Present Value tables in the Coursepack.] A: $24,150 B: $27,290 C: $30,837 OD: $34,846 E: $39,376 OF: $44,495