Thunder Corporation, an amusement park, is considering a capital investment in a new exhibit. Amusement parks need to rotate exhibits to keep people interested. Additional information concerning the potential investment follows. Original cost of investment $136,000 Estimated sales value at end of 5 years 60,000 Expected increase in annual cash flows 25,000 Estimated useful life in years 5 years Borrowing rate 8.0% Cost of capital 10.0%