99. Conduct an investment appraisal for a capital project with the following data:

Category	Year 1 ($)	Year 2 ($)	Year 3 ($)	Year 4 ($)	Year 5 ($)
Cash Inflows	110,000	115,000	120,000	125,000	130,000
Cash Outflows	220,000

Requirements:

• Calculate the net present value (NPV) of the investment using a discount rate of 45%.
• Determine the payback period for the investment.
• Present the NPV and payback period calculations in a table format.
• Discuss the investment's financial viability.
• Identify risk factors associated with the investment.
• Provide recommendations based on the investment appraisal results.