Paolo and Marco are considering the opportunity of investing their savings in the new spa's opening in the center of Milan. Their estimation of the investment is: It is necessary to lease a room. The annual lease cost is 25.0006. It is necessary to purchase furniture, whirlpools and others for 70,0006. Paolo e Marco must buy a license for the business of 50.000. The license can be amortized over 5 years All the payment will be covered by two friends' capital. Annual costs of services (water, light, gas. ...) are 20.000 It is necessary to hire two professional masseurs and a worker for the whirlpools' maintenance. It is expected that the gross annual earnings for the masseurs will be 20.000 and for the maintenance worker 15.000C. Help Paolo and Marco to understand how much customers they need in one year to turn convenient the investment. The average package's price for a customer is 506, The average cost for a customer is 106 (due to the use of oils and body lotions); Tax rate is 409%. Answer using VAN test (over 5 years), using the cost of capital as discount rate (assume the minimum annual yield required from Paolo and Marco for the investment is 159%)