Current Attempt in ProgressSheffield Clinic is considering investing in new heart$-$monitoring equipment. It has two options. Option A would have an initial lower cost but would require a significant expenditure for rebuilding after $4$ years. Option B would require no rebuilding expenditure, but its maintenance costs would be higher. Since the Option B machine is of initial higher quality, it is expected to have a salvage value at the end of its useful life. The following estimates were made of the cash flows. The company's cost of capital is $6\%.$Option AOption B$$181,000$$$283,000$$$73\mathrm{.}000$$$82,400$$$30,200$$$25\mathrm{.}100$$$48,000$$O$O$$8\mathrm{.}3007$ years$7$ yearsInitial costAnnual cash inflowsAnnual cash outflowsCost to rebuild $($end of year $4)$Salvage valueEstimated useful lifeClick here to view PV table.$($a$)$Compute the $(1)$ net present value, $(2)$ profitability index, and $(3)$ internal rate of return for each option. $($Hint: To solve for internal rate of return, experiment with alternative discount rates to arrive at a net present value of zero.$)($if the net present value is negative, use either a negative sign preceding the number eg $-45$ or parentheses eg $(45).$ Round answers for present value and IRR to $0$ decimal places, eg$.125$ and round profitability index to $2$ decimal places, eg$,12\mathrm{.}50.$ For calculation purposes, use $5$ decimal places as displayed in the factor table provided.$)$Net Present ValueProfitability IndexInternal Rate of ReturnOption A$\%$Option B$\%$