b$.$ Suppose that ABC is now considering the purchase of a machine that will cost $$180,000.$ An additional $$36,000$ is required to put the equipment in position, in condition, and ready to use. This cost is added to the equipment cost for the purpose of computing CCA. The equipment will be the only asset in class $43(30\%$ CCA rate$)$ and is expected to be sold at the end of year $3$ for $$80,000.$ Assume the half rule applies. The project initially requires an increase in net working capital $($inventory$)$ of $$8,000,$ which will be recovered at the end of the project $($end of the year $3).$ The equipment would have no effect on revenues, but it is expected to save ABC $$100,000$ per year $($before$-$tax$)$ in mainly labor$-$related operating costs. Determine the NPV for this project, and state whether the firm should accept or reject the projec