We are considering the purchase of a $760,000 computed based Inventory management system. It is in class 10 with a CCA rate of 30 por cont. The computer has a four-year life. It will be worth $30,000 at that time. The system would save us $60,000 pre-tax in Inventory-related cost. The relevant tax rato is 28%. Because the new setup is more efficient than our existing one, we would be able to carry less total inventory and thus from $45,000 In net working capital. The required return is 10 percent Required 1. Calculate the present value of CCA tax shield 2. Explain why the CCA tax shield is consider a source of cash-inflow