Bruce Wayne plans to build a new factory in Gotham City. The factory requires $100 million initial investment, and the investment falls into a MACRS ADS 3-year class; thus, it should be depreciated at 33.33%, 44.45%, 14.81% and 7.41% in years 1 through 4, respectively. Bruce expects the plant to have annual sales revenues of $25 million and costs of goods sold of $5 million from year 1 to year 4. The factory requires $10 million net working capital from year 0 to year 4, so the net working capital is to increase by $10 million now and decrease by $10 million in year 4. The required rate of return is 12% per year (EAR) and the marginal corporate income tax rate is 25%. The salvage value of the plant is $0 after four years. Please complete the working table below, and use the financial cash flows to find the project's NPV and IRR. Should Bruce make the investment? : B I U A X2 x2 I E 3 RE > Working Table Year 0 Year 1 Year 2 Year 3 Year 4 EBIT Tax Depreciation Change in Net Working Capital (NWC) Investment Financial Cash Flow Use the financial cash flows to find the project's NPV and IRR. Should Bruce make the investment