Dutch Donut Shop Is Considering an Investment of $50,000 Using a Spreadsheet or Financial Calculator, Determine the Net Present

Dutch Donut Shop is considering an investment of $50,000. The cost of capital is 14%. Data related to the investment are as follows:
$\begin{array}{ccc}\underline{\text { Year }} & & \underline{\text { Cash Inflows }} \\1 & & \$ 45,000 \\2 & & 44,000 \\3 & & 32,000 \\4 & & 60,000 \\5 & & 60,000\end{array}$ Using a spreadsheet or financial calculator, determine the net present value for the investment.
The net present value of the investment is:

A) $214,352
B) $223,233
C) $382,000
D) $111,616