Suppose that Calloway golf would like to capitalize on Phil Michelson winning the Open Championship in $2013$ by releasing a new putter. The new product will require new equipment for $$423,557\mathrm{.}00$ that will be depreciated using the $5-$year MACRS schedule. The project will run for $2$ years with the following forecasted numbers:

$\backslash$table$[[,$Year $1,$Year $2],[$Putter price,$$62\mathrm{.}25,$$$62\mathrm{.}25$