3. Table 1 shows cost and benefit flows of a public infrastructure project. Cost (S) Benefit (S) Year Project A Personnel Operating Capital 0 (the current year) 191,171 17,682 0 1 191,171 27,731 17,682 35,000 2 191,171 27,731 17,682 35,000 3 27,731 17,682 175,000 4 5 0 27,731 0 259,000 0 27,731 259,000 2