Aaron Heath is seeking part-time employment while he attends school. He is considering purchasing technical equipment that will enable him to start a small training services company that will offer tutorial services over the Internet. Aaron expects demand for the service to grow rapidly in the first two years of operation as customers learn about the availability of the Internet assistance. Thereafter he expects demand to stabilize. The following table presents the expected cash flows: In addition to these cash flows, Aaron expects to pay $27.000 for the equipment. He also expects to pay $4,800 for a major overhaul and updating of the equipment at the end of the second year of operation. The equipment is expected to have a $4,400 salvage value and a four-year useful life. Aaron desires to earn a rate of return of 14 percent. (PV of \$1 and PVA of \$1) Note: Use approprlete fector(s) from the tables provided. Requlred a. Calculate the net present value of the investment opportunity. Note: Negetlve amount should be Indlcated by a minus sign. Round Intermedlate calculatlons and final answer to 2 deelmal pleces. b. Indicate whether the investment opportunity is expected to earn a return that is above or below the desired rate of return and whether it should be accepted