You plan to manufacture a Product X in Cote d'Ivoire $($one of the poorest nations in the world$)$: $8,000$ units in $1$st year, $7,000$ units in $2$nd year, and $9,000$ in $3$rd year. Fixed costs $($e$.$g$.$ rent, insurance, salaries...$)$ are $$70,000$ in $1$st year, $$96,000$ in $2$nd year, and $$110,000$ in $3$rd year. You plan to purchase equipment to manufacture Product Xs at $$30,000($at Year zero$),$ with the life of the equipment of $3$ years. Apply the straight$-$line depreciation method.

Product X will be sold at $$140($no change in $3$ years$)$ each in over $12$ African countries. Cost of Goods Sold $($e$.$g$.$ raw materials, packaging, direct labor$)$ of each Product X is $$120($no change in $3$ years$).$ NGOs help you to distribute GPs to customers. The tax rate is $30\%.$ The change in net working capital in the Year zero is $-$$$20,000$ and $$20,000$ in Year $3.$

Assume the expected rate of return is $5\%.$

What is the Net Present Value?

Group of answer choices

$$87,340$

$$93,378$

$$105,711$

$$73,289$