Logan, Inc The Present Value Factors of $1 Due 3 Years from Assets

Logan, Inc. is evaluating two possible investments in depreciable plant assets. The company uses the straight-line method of depreciation. The following information is available:
$$\begin{array} { | l | l | l | } \hline & \text { Investment A } & \text { Investment B } \\\hline \text { Initial capital investment } & \$ 60,000 & \$ 90,000 \\\hline \text { Estimated useful life } & 3 \text { years } & 3 \text { years } \\\hline \text { Estimated residual value } & - 0 - & - 0 - \\\hline \begin{array} { l } \text { Estimated annual net cash inflow } \\\text { For 3 years }\end{array} & \$ 25,000 & \$ 40,000 \\\hline \text { Required rate of return } & 10 \% & 12 \% \\\hline\end{array}$$ The present value factors of $1 due 3 years from now are:
$$\begin{array} { | l | l | } \hline 8 \% & 0.794 \\\hline 10 \% & 0.751 \\\hline 12 \% & 0.712 \\\hline 14 \% & 0.675 \\\hline 16 \% & 0.641 \\\hline\end{array}$$ The annuity present value factors of $1 per year due at the end of each of 3 years are:
$$\begin{array} { | l | l | } \hline 8 \% & 2.577 \\\hline 10 \% & 2.487 \\\hline 12 \% & 2.402 \\\hline 14 \% & 2.322 \\\hline 16 \% & 2.246 \\\hline\end{array}$$

A) ($164)
B) $6,072
C) $40,000
D) $61,528