A medical practice is considering upgrading its electronic medical records system; it estimates this would cost $490,000 to do. If the practice purchases the software, it will take a loan for the entire amount; the interest on the loan is 6%, and the loan will be repaid in 3 equal end of year payments. The medical practice estimates that the new medical records system would generate an additional $230,000 of revenue in year 1 ; this revenue would increase by 4% due to inflation each year. The software would not have any salvage value. The tax rate is 21%. Assuming a planning horizon of 3 years, that the software is depreciated using straight line depreciation, and that the medical practice uses an after-tax MARR of 10%, compute the PW and determine whether the medical practice should upgrade its electronic medical records system. [25pts]