A company is considering a $$207,000$ investment in machinery with the following net cash flows. The company requires a $6\%$ return on its investments.

Year $1$ Year $2$ Year $3$ Year $4$ Year $5$

Net cash flows $ $41,000$ $ $43,000$ $ $112,000$ $ $66,000$ $ $67,000$

$($a$)$ Compute the net present value of this investment.

$($b$)$ Should the machinery be purchased?