Your firm is contemplating the purchase of a new $50,000 computer-based order entry system. The system will be depreciated straight-line to zero over its two-year life. The tax rate is 20 percent and the required return on the project is 11 percent. (a) If the revenues are $200,000 and COGS are $40,000 per year for the next two years, what is the NPV of this project? (b) Would the NPV be higher or lower if the tax rate decreased to 15%? How much so?