Your are planning to spend some money on product development. It will increase sales and cash flows will rise by $80 000 at the end of the first year $100 000 at the end of the second year and $120 000 at the end of the third year. The cost of the development is $280 000.After few days you realized you could lower the cost of the innovation to $200 000 but it will take more time to do the work. This means the higher profits and cash flows will be delayed for one year. The investment of $200K will occur today. What is the NPV of the project with the lower cost of innovation ($200 000) and delay?