Akron Transportation Service is operating under capital rationing, and expects to be in a capital rationing environment for 3 years. The cost of capital is 10%. A $100,000 capital investment will provide cash flows of $30,000 at the end of each year for 5 years. Funds not used immediately can be invested until the end of the capital rationing period at a 20% annual return. Funds available at the end of the first year can be invested at 18% until the end of the rationing period, and funds available at the end the second year can be invested for 1 year at 15%. Is that capital investment attractive? Why?