2. Zias Risky Energy Corporation is evaluating the inclusion of a pollution filtration system. Conduct a Net Present Value analysis and indicate your recommendation to accept or reject the project. The particulars are: The pollution device will cost $450,000. The maintenance will be $34,000 per year. The pollution filtration system needs special filters that will cost $14,000 per year. It is expected that the insurance premium savings will be $15,000 per year. Electricity for the factory lights is $12,000 per year. Loss reduction is expected to amount to $100,000 per year. The screening device has a three year useful life with zero salvage value. The company is in the 35% tax bracket. The cost of capital for the firm is the appropriate discount rate, that rate is 6%. Explain one reason a risk manager could invest in a project that loses money.