You are working for a company that has a new sales opportunity that can be acted on simply by reopening an existing production line at no cost. You expect the line to run for two years, with the cashflows in the table below. Loan interest payments and dividends are payable due to the original funding structure that was used to establish the production line. The production line equipment has a book value (UCC) at the beginning of year 1 of $75,000 (note this is equipment that was purchased some time ago, therefore the 2 year rule does not apply in this case) and a CCA rate of 25%. Your company's income tax rate is 28%, and you have an after-tax MARR of 14%. Determine the after-tax NPV based on the net cashflows. Year 1 2 Operating Revenues $200,000 $230,000 Operating Expenses $125,000 $130,000 Loan Interest Dividends $20,000 $10,000 $20,000 $10,000