What would be the purpose of a capital investment decision based on the details below: ABC Incorporated manufactures the best products in town. Because the business is thriving several departments need an investment of additional resources to accommodate their expanding needs. The management at ABC must decide which investment is the best option for the company. ABC uses a $12\%$ discount rate in evaluating capital investments. ABC uses straight$-$line depreciation. The average reported operating income for the company is $$1,630,500.$