Answer:
net present value NPV = $79800
so correct option is D) $79,800
Explanation:
solution
we knw that Net Present value = PV of cash inflow - PV of cash outflow    ............1
so here PV of cash outflow = $300000  
and Net sales = $200000
expenses = $80000
Depreciation =  
Depreciation =  $50000
so Net income before taxes  = Net sales - Depreciation - expenses 
Net income before taxes =  $200000  - $80000 - $50000
Net income before taxes =  $70000
and Tax expenses @ 40% = $28000
so 
Net income = Net income before taxes - Tax expenses
Net income = $70000  - $28000
Net income = $42000
and 
Depreciation = $50000
Net cash inflow =  Net income + Depreciation
Net cash inflow =  $42000  + $50000
Net cash inflow = $92000
and
PVIFA @ 10% 5 years = $3.7908
so 
PV of cash inflow = $348755
PV of salvage value = $50000 ×0.6209	
PV of salvage value = $31045
and 
so here  Total PV of total cash inflow = $379800
and
net present value  NPV =  Total PV of total cash inflow - PV of cash outflow
net present value NPV = $379800 - $300000 
net present value NPV = $79800
so correct option is D) $79,800