CB7-4 Hula Hoop, Inc. is contemplating a capital investment that will require an immediate cash outflow today of $156,000 and an additional cash outflow of $34,000 at the outset of the following year. The Required Rate of Return necessary for this investment is 15%. The after-tax cash "inflows" are as follows: End of Year Cash Flow $95,000 77,000 66,000 55,000 Management has estimated $40,000 as the initial working capital requirement and does not expect to realize any cash flows subsequent to the fourth year when the capital investment has no further utility. They have hired you as an investment consultant and request that you give that you recommend (or not) the viability of the project undertaking. Required........ should they undertake the project...show NPV analysis (and an IRR in support of your findings)