Bramble Auto Care is considering the purchase of a new tow truck. The garage currently has no tow truck, and the $60,050 price tag for a new truck would be a major expenditure for it. Susan Moore, owner of the garage, has compiled the following estimates in trying to determine whether she should purchase the tow truck: Initial cost Estimated useful life $60,050 8 years Net annual cash flows from towing $8,020 Overhaul costs (end of year 4) $4,950 Salvage value $15,010 Susan's good friend, Charles Taylor, stopped by. He is trying to convince Susan that the tow truck will have other benefits that Susan has not even considered. First, he says, cars that need towing need to be fixed. Thus, when Susan tows them to her facility, her repair revenues will increase. Second, he notes that the tow truck could have a plow mounted on it, thus saving Susan the cost of plowing her parking lot. (Charles will give her a used plow blade for free if Susan will plow Charles's driveway.) Third, he notes that the truck will generate goodwill; that is, people who are rescued by Susan and her tow truck will feel grateful and might be more inclined to use her service station in the future or buy gas there. Fourth, the tow truck will have "Bramble Auto Care" on its doors, hood, and back tailgate -a form of free advertising wherever the tow truck goes. Charles estimates that, at a minimum, these benefits would be worth the following: Additional annual net cash flows from repair work Annual savings from plowing $2,990 510 Additional annual net cash flows from customer goodwill 960 Additional annual net cash flows resulting from free advertising 500 The company's cost of capital is 9%. Click here to view the factor table. (a) Calculate the net present value, ignoring the additional benefits described by Charles. (If the net present value is negative, use either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). For calculation purposes, use 5 decimal places as displayed in the factor table provided, e.g. 1.25124 and final answer to O decimal places, e.g. 5,275.) Net present value $ Should Susan purchase the tow truck?