30. Pierce labs, located in Gaspe Bay, purchased a radio communication system three years ago for $310,000. It has a potential buyer for the system who is willing to pay $85,000. A new system will cost $390,000 and is eligible for a 15 percent ITC. It is estimated the new system would provide the following stream of cost savings over the next five years: Year Cost savlngs 1 $99,000 2 88,000 3 ??,000 4 l66,000 5 55,000 The tax rate is 30 percent, and the estimated cost of capital is 12 percent. Should the new system be purchased