A commercial smart oven that costs $150,000 is expected to operate for 6 years. The estimated salvage value at the end of 6 years is $25,000. The oven is expected to save the company $50,000 in annual operating costs before taxes and depreciation. The company will depreciate this system on a 5-year MACRS schedule. If the firms cost of capital is 14% and its marginal tax rate is 30%, compute the NPV and the IRR for the project. (5-YEAR MACRS schedule: 20%, 32%, 19.2%, 11.52%, 11.52%, 5.76%)