Your private equity firm, "CGGH", recently acquired a growing enterprise software company. The contract calls for you to pay the founders $80 million one year from now, $40 million two years from now, and $40 million three years from now. In year 4, the firm will generate $20 million in cash flow which will grow at 3% annually forever. With a discount rate of 12%, what is the NPV of the investment?

A. -$6.8 million

B. $20.3 million

C. $26.4 million

D. $58.3 million

E. $18.8 million