Facio Corporation Has Provided the Following Data Concerning an Investment

Facio Corporation has provided the following data concerning an investment project that it is considering: Use Exhibit 7B-1 and Exhibit 7B-2, to determine the appropriate discount factor(s) using the tables provided.
The working capital would be released for use elsewhere at the end of the project in 3 years. The company's discount rate is 8%. The net present value of the project is closest to:

A) $(113,022)
B) $(61,412)
C) $3,588
D) $52,000