Calculate the Net Present Value (NPV) for the project business case. (Use Microsoft Excel to derive the NPV assuming the data below—submit an Excel spreadsheet as an appendix:  Purchase price of $400,000.  One-time project costs total of $100,000 spent in Year 0.  Net benefits after taxes of $150,000 per year for five years.  Salvage value for Year 6 and beyond of $400,000.)