Union Baskets has a project with positive NPV at a cost of capital of 12.1%. Upon doing some updated research, Union has discovered that under new accounting rules, they are only allowed to record depreciation on the initial investment in machinery starting in the third year of the project, rather than in year one. With this delay in the recording of depreciation to year three, all else equal, what will happen to the net cash flow (NCF) in year 1 and the total NPV of the project? NCF will decrease; NPV will decrease O NCF will decrease; NPV will increase NCF will increase: NPV will increase NCF will increase: NPV will decrease