3. ADS Mechanic is considering including two pieces of equipment, a truck and an overhead pulley system, in this year's capital budget. The projects are independent. The cash outlay for the truck is $17,000, and that for the pulley system is $22,000. The firm's cost of capital is 14%. After-tax cash flows, including depreciation, are as follows: Year Truck Pulley 1 $5,000 $ 7,000 2$ 5,100 $ 7,500 3 $ 5,100 $7,500 4 $ 5,100 $ 7,500 5 $ 5,100 $ 7,500 Calculate the NPV, the IRR, and the MIRR for each project, and indicate the correct accept/reject decision for each