a) Determine whether the following items are relevant or irrelevant cash flows. If the item is identified as relevant, please state the exact yearly amount, otherwise insert the amount as zero. (i) (i) (111) (iv) (v) (vi) Description Consultation fee upgrading of computer operating system Installation cost Training cost Cost savings Revenue at the end of year 1 (vii) Revenue at the end of year 2 (viii) Revenue at the end of year 3 (ix) Revenue at the end of year 4 (x) (xi) Revenue at the end of year: Maintenance cost (xii) Depreciation Relevant (R) or Irrelevant (IR) Amount (RM) p.a. (12 marks) b) Compute the Net Present Value based on your answer in part (a). (12 marks) c) Based on your answer in part (b), briefly explain whether CT should adopt the new automation system. (1 mark)