You must evaluate the purchase of a proposed spectrometer for the RsD department. The purchase price of the spectrometer including modifications is $130,000, and the equipment will be fully depreciated at the time of purchase. The equipment would be sold after 3 years for $62,000, The equipment would require a $14,000 increase in net operating working capital (spare parts inventory). The project would have no effect on revenues, but it should save the firm $68,000 per year in before-tax labor costs. The firm's marginal federal-plus-state tax rate is 25%. a. What is the initial investment outlay for the spectrometer after bonus depreciation is considered, that is, what is the Year 0 project cash flow? Enter your answer as 4 positive value. Round your answer to the nearest dollar. 5 b. What are the project's annual cash flows in Years 1,2, and 3? Do not round intermediate calculations, Round your answers to the nearest doliar: Year 1: $ Year 2: 5 Year 3: $ c. If the WACC is 12%, should the spectrometer be purchased