Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Moreno Corporation is considering investing in specialized equipment costing $525,000. 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:
Moreno Corporation's required rate of return is 14%.
-The net present value of the Moreno Corporation's investment is closest to

A) $25,639 positive.
B) $54,184 positive.
C) $82,729 positive.
D) $269,000 positive.