Table 1. Capital Budgeting Choices 1 Capital Cumulative Net Business Investment Investment Present Location Cost in $ Costs Value 25,000 25,000 27,500 28,500 53,500 35,000 32,500 86,000 35.000 32,500 118,500 38,000 45,000 163,500 (15,000)| 54,000 217,500 (10,000) 63,250 280,750 92,000 73,000 353,750 100,000 Refer to Table 1. Maggie owns an engineering firm. She asked her employees for suggestions regarding equipment they thought the firm would need during the next year. They suggested the purchase of eight pieces of equipment. Maggie calculated the net present value of each recommendation. She estimates that she will have no more than $400,000 to invest next year. Based on NPV which of the following items should she purchase