Stephens Gadgets and Widgets (SGW) is considering a new office building to house the gadget staff. The new building will cost $500,000 and will generate after-tax savings of $40,000 per year indefinitely. SGWs cost of capital is 10%. The move will also allow the widget division to expand and generate $25,000 of additional after-tax profits each year. What it the NPV of the new building? If the Gadget division is required to pay for the new building is the Gadget division going to argue for or against the new building?