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Cardinal Company is considering a five$-$year project requiring a $$2,800,000$ investment in equipment with a useful life of five years and no salvage value. The company's discount rate is $14\%.$ The project would provide net operating income in each of five years as follows:

$\backslash$table$[[$Sales$,$$$2,845,000,],[$Variable expenses,$1,109,000,],[$Contribution margin,$1,736,000,],[$Fixed expenses:,,$],[,$ Advertising, salaries, and other,,$],[,$ fixed out$-$of$-$pocket costs,$$99,000,],[,$ Depreciation,$560,000,1,359,000$