Your firm is considering investing in a supercomputer to implement a new revolutionary web service. The pre-tax cash flow (excluding CCA tax shields) is expected to be $18 million for each of the 10 years of the project's life. The equipment has an initial cost of $85 million and belongs in a 45% CCA class. Assume a 30% tax bracket, a discount rate of 12%, and a salvage value of $35 million. We assume that the firm will still have equipment in the same CCA class and that the half-year rule applies. What is the project's NPV? A) $11.27 million B) $13.85 million C) $31.24 million D) $71.19 million