Your firm is contemplating the purchase of a new $$535,000$ computer$-$based order entry system. The system will be depreciated straight$-$line to zero over its $7-$year life. It will be worth $$78,000$ at the end of that time. You will save $$189,000$ before taxes per year in order processing costs, and you will be able to reduce working capital by $$51,000$ at the beginning of the project. Working capital will revert back to normal at the end of the project. The tax rate is $21$ percent.