As a Chemical Engineer, in charge of a plant, you have programmed a shutdown maintenance. During this maintenance period, you can approve the installation of a heat exchanger to recover energy which has a cost of 80,000 (this considers all plant maintenance and modifications). If you don't install the heat exchanger, the maintenance only will cost you 40,000. Profits for each scenario are expected as shown in Table 1. Table 1. Profits with heat exchanger. Profits without heat exchanger, Year 1 65000 20000 Year 2 55000 25000 Year 3 45000 25000 Inland Revenue will tax profits at 40% on the year after the profit is earned. The plant will be scrapped in year 4 receiving 15,000 if you decide to install the heat exchanger, or 10,000 without the heat exchanger. The minimum acceptable rate of return (r) is 10% Calculate the DCFRR if not installing the heat exchanger, write down the percentage value