In 1983 wealthy investors were offered a scheme that would allow them to postpone taxes. The scheme involved a debt-financed purchase of a fleet of beer delivery trucks, which were then leased to a local distributor. The cash flows were as follows:

Year	Cash Flow
0	-21750
1	7861	Tax Savings
2	8317
3	7188
4	6736
5	6231
6	-5340	More taxes paid later
7	-5972
8	-6678
9	-7468
10	12578	Salvage Value

Using the IRR rule, is this an attractive opportunity if the opportunity cost of capital is 14%?