Year	Project C Cash Flow	Project D Cash Flow
0	-$20,000	-$40,000
1	$5,000	$12,000
2	$6,000	$15,000
3	$7,000	$18,000
4	$8,000	$22,000
5	$10,000	$25,000

Assuming a discount rate of 7%, calculate the NPV for each project. Determine which project should be accepted and justify your answer.

Requirements:

1. Calculate the NPV for Project C.
2. Calculate the NPV for Project D.
3. Determine which project should be accepted and justify the decision.