You were appointed, on 1 October 2021, as a financial adviser to the owner of a small face mask manufacturer. Before the COVID-19 pandemic, the business had made a net profit of 20,000 per annum. Since the pandemic the net profit has doubled to 40,000 per annum. Your client has a positive relationship with his local bank and has access to a business account that earns 2% per annum on any deposits, and a rolling loan agreement that charges 4% per annum on any borrowings. In previous years the owner simply invested any profits in the deposit account which has grown to 150,000. Your client has decided that the company's profits ought to be put to better use and has brought to you the following opportunity to advise on:

Immediately invest in a local government project which requires payments at the start of each of the first five years, the first payment being 50,000 and each successive payment decreasing by 10,000. In return, investors will receive annual income of 20,000 at the end of each year for 10 years, starting from the sixth year.

please comment that and do the calculation