Based on WACC and discussions with his accountant, Sam decides to invest in a new storage container since the existing 15-year container has started giving some minor problems. This new investment will cost Sams Trading Ltd. $60,000 and is expected to generate after tax-cash flows of $12,000 per year for five years. The new container will be sold at the end of 5 years for $20,000 after tax. Provide relevant calculations to justify whether Sams Trading Ltd. should invest in this project. The WACC is 49.96%