The capital investment committee of Ellis Transport and Storage Inc. is considering two investment projects. The estimated Income from operations and net cash flows from each investment are as follows: Warehouse Income from Operations Year Net Cash Flow Tracking Technology Income from Net Cash Operations Flow $51,000 51,000 $107,000 82,000 $266,000 224,000 2 3 51,000 51,000 $166,000 166,000 166,000 166,000 166,000 $830,000 41,000 18,000 4 158,000 108,000 74,000 $830,000 5 51,000 7,000 Total $255,000 $255,000