Furry Taxidermy Ltd (FT) operates a chain of taxidermy shops across NSW, with a handful of locations in the Victoria. A rival company, Heads Up Ltd., has a few NSW-based locations, but most of its shops are located in the Victoria. FT and Heads Up decide to consolidate their operations by trading ownership of a few locations. FT will acquire four Heads Up locations in the NSW, and will relinquish control of its Victorian locations in exchange. No cash changes hands up front. Does this mean that an analyst working for either company can evaluate the merits of this deal by assuming that the project has no initial cash outlay? Explain.