If the pretax cost savings are $$115,000$ per year, what is the NPV of this project? $($A

negative answer should be indicated by a minus sign. Do not round intermediate

calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

at what level of pretax cost savings would you be indifferent between accepting the project and not acceping the project it$?$