4- A semiconductor manufacturer plans to acquire a new test machine for the price of 9 million euros. The installation and configuration of the machine for use in the manufacturer's production unitis expected to cost 50,000. Under a special scheme, the depreciation of non-current assets will be carried out at the annual rate of 25%. The manufacturer plans to sell the machine after three years for 18,000 euros. The machine requires an investment of 6,000 in a manager's fund (spare parts). The machine is not expected to have an effect on sales, but it is estimated that costs are reduced due to a more accurate failure of 360,000 per year. For the period considered, annual inflation of 3% and a tax rate of 21% are expected. a) To discharge cash flows for each of the years of the project, taking into account the constant prices. (4 values) (b) If the rate of return required for the investment (excludinginflation) is 7%, should the machine be acquired? It justifies me. (3 values)