A one$-$time investment today of $$40,000,$ which should generate net after$-$tax cash inflows of $$19,000$ per year for the next $3$ years.

A one$-$time investment today of $$48,000,$ which should generate net after$-$tax cash flow of $$30,000$ per year for the $3$ years.

Both amounts already include the depreciation tax shield. Tamarisk's minimum required return is $8\%.$