Answer :
Answer:
The Net present value is $25,200
Thus, the correct option is b. positive $25,200
Explanation:
Net Present Value : The net present value shows the difference between the initial investment and total present value of all year cash inflows after applying the discount rate.
In mathematically,
Net Present Value = Total present value of all year cash inflows after applying the discount rate - Initial investment
So,
The initial investment is $430,000
And the yearly cash inflows is equals to
Year 1 = $180,000 ×0.909 = $163,620
Year 2 = $120,000 × 0.826 = $99,120
Year 3 = $100,000 × 0.751 = $75,100
Year 4 = $90,000 × 0.683 = $61,470
Year 5 = $90,000 × 0.621 = $55,890
Now, compute the sum of all yearly cash inflows which is equals to
= $163,620 + $99,120 + $75,100 + $61,470 + $55,890
= $455,200
So, the Net present value = $455,200 - $430,000 = $25,200
Hence, the Net present value is $25,200
Thus, the correct option is b. positive $25,200