(Present Value Tables Are Needed

(Present value tables are needed. ) Somerville Corporation is considering investing in specialized equipment costing $618,000.The equipment has a useful life of 5 years and a residual value of $55,000.Depreciation is calculated using the straight-line method.The expected net cash inflows from the investment are:

Somerville Corporation's required rate of return is 14%.
The net present value of the investment is closest to

A) $62,976 negative.
B) $5,886 negative.
C) $34,431 negative.
D) $181,000 positive.