X Company has an opportunity to accept a special order that will result in immediate profit of $77,000. After doing some market research that cost $4,000, 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 $9,000 in each of the next 5 years. Assuming a discount rate of 5%, what is the net present value of accepting the special order? [Note: Use the Present Value tables in the Coursepack.]

A: $21,504

B: $28,601

C: $38,039

D: $50,592

E: $67,287

F: $89,492