The PARC Co. Inc. asked you to determine some of the after-tax cash flows for equipment used for research and development that is being considered. PARC expects the equipment to operate for five years and to require the purchase of $250,000 worth of capital equipment.The capital equipment will have a resale value of $100,000 at the end of the five years.PARC plans to use a 5-year MACRS depreciation schedule for income tax calculations.The income tax rate is 35%, and PARC uses an after-tax MARR of 12%.The equipment results in an increase in PARC’s before-tax annual income of $45,000.Determine if it is worth investing on this equipment.A. Invest B. Do not invest