A certain fluidized-bed combustion vessel has an investment cost of $100,000, a life of 10 years, and negligible market (resale) value. Annual cost of materials, maintenance, and electric power for the vessel are expected to total $10,000. A major relining of the combustion vessel will occur at the end of the fifth year at a cost of $30,000. If the interest rate is 15% per year, what is the lump-sum equivalent cost of this project at the present time? Show the completr cash flow diagram!