Dutch Donut Shop Is Considering an Investment of $50,000 The Net Present Value of the Investment Is:
A) $214,352

Dutch Donut Shop is considering an investment of $50,000. Data related to the investment and present value factors are as follows:
$$\begin{array} { c c c } \underline{\text { Year }} & & \underline{\text { Cash Inflows }} & \\1 & & \$ 45,000 & 0.87719\\2 & & 44,000 & 0.76947 \\3 & & 32,000 & 0.67497 \\4 & & 60,000 &0.59208 \\5 & & 60,000 &0.51937 \end{array}$$ The net present value of the investment is:

A) $214,352
B) $223,122
C) $111,616
D) $314,352