Zion Manufacturing Co. is considering a new inventory system that will cost $450,000. The system is expected to generate -$50,000 (negative) in year one, $315,000 in year two, $110,000 in year three, and $150,000 in year four. Zion's required rate of return is 10%. What is the net present value of this project? What is the investment decision?

A. $104,089, Accept

B. -$13,047, Reject

C. -$50,027, Reject

D. $11,371, Accept