18) Siegmeyer Corp is considering a new inventory system, Project A will cost $800,000. The system is expected to generate positive cash flows over the next four years in the amounts of $350,000 in year one, $325,000 in year two, $400,000 in year three, and $200,000 in year four. Siegmeyer's required rate of return is 12%. What is the net present value of this project? a) $117,432.69 b) $148,066.82 c) $183,403.73 d) $203,376.04