Perform a financial analysis for a project using the format table provided in Module $4.$ Assume the projected costs and benefits for this project are spread over four years as follows: Estimated costs are $$150,000$ in Year $1$ and $$35,000$ each year in Years $2,3,$ and $4.$ Estimated benefits are $$0$ in Year $1$ and $$85,000$ each year in Years $2,3,$ and $4.$ Use a $12$ percent discount rate, and round the discount factors to two decimal places.

Create a table to calculate and clearly display the NPV$,$ ROI, and year in which payback occurs. In addition, write a paragraph explaining whether you would recommend investing in this project, based on your financial analysis.