6. A company is planning to invest $1000,000 (before tax) in a personnel training program. The $100,000 outlay will be charged off as an expense by the firm this year (year) 0. The returns from the program in the form of greater productivity and a reduction in employee turnover are estimated as follows (on an after-tax basis): Year 1-10 $10,000 per year Year 11-20 $72,000 per year The company has estimated its cost of capital to be 12 percent. Assume that the entire $100,000 is paid at time 0 (the beginning of the project). The marginal tax rate for the firm is 40 percent. Should the firm undertake the training program? Why or why not