Conway Corp wants to purchase a fleet of trucks costing $$260,000.$ Additional equipment needed to maintain the trucks will be purchased at the end of year $2$ for $$40,000.$ The trucks are expected to have a life of $8$ years, and a salvage value of $$20,000.$ Annual costs for maintenance, insurance, and other expenses will total $$42,000.$ Annual cash receipts are predicted to be $$135,000.$ The company's required rate of return is $14\%.$

a$.$ Find the net present value of this investment $($using the PV of an annuity table will take less time$)$

b$.$ Should the company purchase the trucks? Explain, using one qualitative factor that may affect the decision.