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The following table presents sales forecasts for Golden Gelt Giftware. The unit price is $40. The unit cost of the giftware is $25. It is expected that net working capital will amount to 25 percent of sales in the following year. For example, the store will need an initial (Year 0) investment in working capital of .25 times 22,000 times $40 = $220,000. Plant and equipment necessary to establish the Giftware business will require an additional investment of $200,000. This investment will be depreciated using straight lime method over 4 years. After 4 years, the equipment will have an economic and book value of zero. The firm's tax rate is 35 percent. What is the net present value of the project? The discount rate is 8 percent. What are its IRR and pay back? Should the project be accepted