The relevant CCA rate for the capital expenditures is 20%. Assume assets are never sold. a. For this base-case scenario, what is the NPV of the plant to manufacture lightweight tractors? 10% higher than forecast? What is the NPV of this project if revenues are 10% lower than forecast? Using the indirect method requires a separate calculation of the CCA tax shield. What is the present value of the CCA tax shield? The present value of the CCA tax shield is $30.64 million. (Round to two decimal places.) a. For this base-case scenario, what is the NPV of the plant to manufacture lightweight tractors? The NPV is ! million. (Round to two decimal places.)