Brian Klaas Consulting, Inc. has capital structure based on 50 percent debt, 15 percent preferred stock, 35 percent common stock. The pre- tax cost of debt 9.4 percent, the cost of preferred is 10.2 percent, and the cost of common stock 17.2 percent. The tax rate is 20 percent. Brian is considering adding a payroll division that is equally risky as the oveeerall company. The cost of forming the new division is $327,000. The expected anual cash flows from the new division are $102,000, $221,000, and $265,000. What is the expected net present value of the investment in the new division. $43,222 O $56,878 $78,351 $135,158 $188,152