(a) Using EXCELs NPV function, calculate the Net Present Value and Internal Rate of Return for this Investment on an after-tax basis, assuming (1) that the company is in a 25% tax bracket; (2) on ABCs tax return, the annual depreciation on the machine will be $18,000, (3) all of the $30,000 annual cash savings in before-tax outflow arises from tax deductible expenses, and (4) the only revenue the company will generate is on the salvage sale. (Use the attached EXCEL spreadsheet to show your work). (b) How, if at all, does your answer in 2(b) change when you analyze the numbers from