3. (3pts) Rapunzel owns a wig company on Etsy that generates $25,000 per year. She purchased a market report from Flynn for $1,000 to help her decide whether to open a hair salon. She would have to close her Etsy shop to open the salon. It would cost $100,000 today and $40,000 in one year to get the salon location ready, during which time no revenue could be earned. In its 2nd and 3rd year, the salon would earn $75,000. Salon revenue in years 4 and 5 would be $90,000. At the end of 5 years, Rapunzel will retire. There will be no resale value of the Etsy store or salon. Assume an interest rate of 10% annually. Should Rapunzel open the salon? Show your work using the NPV method and state your decision