X Company has an opportunity to accept a special order that will result in immediate profit of $72,000. After doing some market research that cost $4,500, 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 5%, what is the net present value of accepting the special order?

A: $16,744

B: $24,278

C: $35,204

D: $51,045

E: $74,015

F: $107,322