Assume monetary benefits of an information system of $50,000 the first year and increasing benefits of $5,000 a year for the next four years (year 1 = 50,000; year 2- 55,000; year 3 = 60,000; year 4 = 65,000; year 5 70,000). One-time development costs were $90,000 and recurring costs beginning in year 1 were $40,000 over the duration of the systems life. The discount rate for the company was 10 percent. Using a 5-year horizon, calculate the net present value of these costs and benefits. Also calculate the overall return on investment of the project and then present a break-even analysis. At what point does break-even occur?