You run a construction firm. You have just won a contract to build a government office complex. Building it will require an investment of $9.9 million today and $5.3 million in one year. The government will pay you $21.7 million in one year upon the building's completion. Suppose the interest rate is 10.6%.

a. What is the NPV of this opportunity?

b. How can your firm turn this NPV into cash today?