The IT department of a health center is faced with the opportunity to replace its current system of telephone control, which has a commercial value of $ 45,000 if it is withdrawn immediately. Additional information shows that its book value at this time is $ 12,500. The new computerized control system has a total purchase cost of $ 450,000 with a useful life of 10 years, however, its tax category classifies it as an asset with a tax life of 7 years under the maximum percentage method. The operating cost of the new system is estimated at $ 40,000 for the first 5 years, and then increase at a rate of 10% per year for the rest of its useful life, that is, the operating costs of the Year 6 equals $ 44,000, Year 7 equals $ 48,400, and so on through the end of Year 10. At the same time, the system will report additional income of $ 215,000 annually throughout its life. Useful. Determine the Annual Equivalent Value (VAE) of the project if we consider a planning horizon 10 years within which the company estimates an effective tax rate of 25%. Consider that the system can be liquidated in the market for $ 135,200 at the end of year 10 and the TREMA of the organization is equal to 14% annual effective.