Mike is replacing an antiquated heating system. The new heating system would cost $150,000 but would save 25,000 per year in energy costs over its 12-year useful life. In accordance with the tax code, the new system would be fully-depreciated, straight-line over 10 years. The system would require $1,000 in spare parts and maintenance supplies to keep the system up and running .It could sell the new heating system to Walmart at the end of its useful life for $10,000. The current system has no salvage value. He is in the 27% tax bracket. What are the relevant cash flows that a finance professional would use to make a capital budgeting decision on this potential investment?