You must evaluate the purchase of a proposed spectrometer for the RsO department. The purchase price of the spectrometer including modifications is $180,000, and the ecuipment will be fully depreciated at the time of purchase. The equipment would be sold after 3 years for $63,000. The equipment would require a $15,000 increase in net operating warking capital (spare parts inventory). The project would have no effect on revenues, but it should save the firm $61,000 per year in before-tax labor costs. The firm's marginat foderalplus-state tax rate is 25%. a. What is the initial investment outiay for the spectrometer after bonus depreciation is considered, that is, what is the Year 0 project cash flow? Enter your answer as a positive value. Rnund your answer to the nearest dollar. 5 b. What are the orolect's annual cash flows in Years 1,2, and 3? Do not round intermediate calculations. Round your answers to the nearest dollar: Year 1: 5 rear 2:$ Year 3:5 c. If the WACC is 10%, should the spectrometer be purchased