Assuming monetary benefits of this project at $ 85,000 per year, one time cost of $ 75,000, recurring costs of $ 35,000 per year, a discount rate of 12 percent, and a five-year time horizon, calculate the Net Present Value (NPV) of these costs and benefits for this project. Also, calculate the overall return on investment of the project and then present a breakeven analysis. At what point does breakeven occur?