A transportation company is negotiating to buy a delivery truck, financed entirely by equity capital. The truck is expected to add net cash flow of $20,000 per year for five years. The Company will fully depreciate the truck in 5 years using a straight line method. Its tax rate is 25%, and its unlevered cost of equity is 15%. The risk free rate is given as 8%. What is the maximum amount the Company's willing to pay for the truck