A company is considering a project that would require the purchase of an asset for $130,000. The asset belongs in a 20% CCA class and is expected to have no salvage value at the end of the 5-year project. The project would require a networking capital Investment of $24,000 up-front. The company has a tax rate of 35% and a required return of 14%. The project is expected to generate annual pre-tax cost savings of $47,000. What is the PVCCATS