Does someone know how to do this problem?

Will rate a thumb up for good response thanks so much!

5. Your firm has been approached to organize a two-year training program for entry-level employees. The prospective client has a total budget of $100,000, which is what he will pay for the project. Your cost accountants and training staff estimate that the cost of moun- ting the program will be $40,000 in the first year and $65,000 in the second year. The pro- spective client is willing to pay you the full $100,000 immediately at the outset of the pro- ject, meaning that you will have excess cash that you can invest in a money market mutual fund at 3.1% p.a. a. What is the project NPV? b. As a practical matter, would you consider this project worthwhile? Why or why not