Calculating 'cash flows at the start' Marquee Company (MARQ) is considering opening a new club. Over the past two months, MARQ has already incurred expenses of $2,000 relating to market research used to identify new cocktail combinations to be served at the new club. MARQ will have a promotional event on the day the new club opens, and will include an appearance from Australian movie star Margot Robbie. The promotional event will cost $5,000 (this cost is a tax deductible expense). The new club costs $100,000 today. If the new club goes ahead, MARQ must immediately dispose of old furniture valued at $20,000 today. The old furniture initially cost $45,000 five years ago and is fully