Your company is working on a vaccine for SARS-CoV-2, the novel coronavirus causing the COVID-19 pandemic. As such, the company needs to purchase a new reactor for the process. Four possible systems are being considered with the cash flows for each system shown in the table below. Your company has set a MARR of 10%. The project life for this equipment is 4 years. Project Name C D Initial cost, $ Annual costs, $ Annual revenue, $ 80,000 28,000 61,000 50,000 26,000 43,000 70,000 14,000 42,000 20,000 21,000 29,000 a) Is this a revenue or cost-only project? (circle one) b) Using the information determined in part a), set up ONLY the first equation to calculate the rate of return (IRR) to find which machine should be selected. Put all numbers and cash flow functions into the equation that would be needed to solve it. Do not solve. c) Suppose Ai* for your equation in b) is 22%. Set up your next equation to solve with the IRR method, you did in part b)