EmKay semiconductors is considering investing in a programmable logic controller to enhance the capabilities of its production control system. For this venture, the following data apply: First Cost = $200, 000 {$110, 000 from own funds (equity) and $90, 000 from a loan} Project Life: 4 years Estimated salvage: $50, 000 Depreciation: MACRS-GDS 3-year property Effective tax rate: 40% Conditions on loan: $90, 000 borrowed at a nominal rate of 10% per year compounded annually. The loan is to be repaid over 3 years with equal annual payments. a) Loan calculations - principal and interest payments. (Round off values to the nearest dollar) b) Find the ATCF for each year of this investment (Round off values to the nearest dollar)