Use the following information of the next $4$ questions:

Clayton Enterprise considers investing a total of $$40,000$ in Al automation.

This $$40,000$ will be $100\%$ depreciated over the three$-$year life of the project.

The project will require an initial $$10,000$ investment in NWC and the tax rate is $20\%.$

At the end of the project's life, the fixed assets will be worth $$20,000,$ and Clayton Enterprise will

recover $$8,000$ that was tied up in working capital.

The OCF for the next $3$ years is $$32,000.$

What is the CFFA in Yr $0?$ and What is the CFFA in Yr $3?$

If the TAX rate changes from $20\%$ to $25\%,$ the NPV in the previous question will $\_\_\_\_\_\_\_\_\_\_\_\_\_.$