You are reviewing a capital project with an upfront cost of $170,000. During the first year, the project will increase after tax cash flow by $35,000. For each subsequent year, cash flow will increase by $5,000 each year, reaching $55,000 in year 5. At the end of year 5, the equipment will be sold for $15,000. If the company's cost of capital is 13.0%, what is the project's NPV? Select one: a. $(7,854) b. $(7,219) c. $(7,108) d. $17,982) e. $(7,237)