Service Experts is considering a 5-year project with an initial cost of $850,000.00The project will not directly produce any sales but will reduce operating costs by$304,183.35 a year, The equipment is depreciated straight-line to a book value of$5,000.00 over the life of the project. At the end of the project the equipment willbe sold for an estimated $40,000.00 before taxes, The tax rate is 35%. The projectwill require $35,000.00 in extra inventory for spare parts and accessories. Shouldthis project be implemented if the company requires a 9% rate of return? Why orwhy not? a) No; The NPV is -$87,820.47 b) Yes; The NPV is $153,777.34 c) No; The NPV is -$81,429.27 d) Yes; The NPV is $33,769.38. e) No; The NPVis -$128,147.15