Item	Value
Current System Salvage	$50,000
New System Cost	$250,000
Additional Working Capital	$40,000
Annual Cash Inflows	$60,000
System Life	4 years
Salvage Value (New)	$10,000
Required Rate of Return	9%
Setup Cost	$10,000

Requirements:

1. Calculate the NPV of the investment.
2. Assess if the purchase is beneficial.
3. Factor in the salvage values.
4. Include additional working capital and setup costs.
5. Apply a discount rate of 9%.