W Incorporated, a firm based in the Chicagoland suburbs, is contemplating building a trampoline park in Madison. The initial cost of the project is USD 11,000. The annual cash flows over the two years of the project are estimated to be 5,000 and 7,000 USDs at the end of years 1 and 2 respectively. At the end of year three the used trampolines can be sold for 2,000 USD. The firm's cost of capital is 8 percent. Do you accept the project? Why or why not? Does your decision change if the trampolines have no value in year 3 and cannot be sold?