Carr Company Is Considering Two Capital Investment Proposals $\text { The company requires a } 10 \% \text { rate of return on all new investments. }$

Carr Company is considering two capital investment proposals.Estimates regarding each project are provided below: $\begin{array}{ccc}&\text { Project Soup }& \text { Project Nuts }\\\text { Initial investment } & \$ 270,000 & \$ 600,000 \\\text { Annual net income } & 27,000 & 45,000 \\\text { Net annual cash inflow } & 90,000 & 142,000 \\\text { Estimated useful life } & 5 \text { years } & 6 \text { years } \\\text { Salvage value } & -0- & -0-\end{array}$
$\text { The company requires a } 10 \% \text { rate of return on all new investments. }$
$\begin{array}{lllll}\begin{array}{c}\quad\quad\quad\underline{\text { Present Value of an Annuity of } 1}\\\end{array}\\\begin{array}{c}\underline{\text { Periods} } & \underline{9 \%} & \underline{10 \%} & \underline{11 \%} &\underline{ 12 \%}\\5 & 3.890 & 3.791 & 3.696 & 3.605 \\6 & 4486 & 4.355 & 4231 & 4111\end{array} \end{array}$ The net present value for Project Nuts is

A) $618,410.
B) $182,912.
C) $100,000.
D) $18,410.