You are considering a new investment. Revenues, costs and spending on Net Working Capital are given in the table below. The tax rate is 35%. All net working capital is recovered at the end of the project. Year 1 Year 2 Year 3 Year o Investment $30,000 Sales Revenue Operating costs Depreciation Net Working Capital Spending $400 $16,000 $3,000 $10,000 $450 $17,000 $3,200 $10,000 $350 $18,000 $3,400 $10,000 ? Suppose that the discount rate is 10.1 percent. What is the NPV of the project? Select one: a. 675.53 b. 31075.53 c. 3814.15 d. -2175.18 e. 3941.51