gantner company is considering a capital investment of $300,000 in additional productive facilities. the new machinery is expected to have a useful life of 5 years with no salvage value. depreciation is computed by the straight-line method. during the life of the investment, annual net income and cash inflows are expected to be $27,000 and $87,000, respectively. gantner has a 12% cost of capital rate, which is the minimum acceptable rate of return on the investment