The text, in Chapter $11$ page $196,($construction equipment economics, Mike Vorster edition $1)$ describes an example of purchasing equipment and calculations of the present value tax shield. Recreate this chart for the same $7\%$ discount rate and tax shield of $35\%.$ The equipment purchase price is $$100,000\mathrm{.}00.$ Show calculations for the difference between $5-$year and $7-$year MACRS present value of the tax shield. Explain in lay terms what you understand about the results of this exercise.