Corporation R signed a contract to undertake a transaction that will generate $360,000 total cash tot he corporation. The cash will represent income in the year received and will be taxed at 35%. Corporation R will receive $200,000 in year 0 and $160,000 in year 1. The other party to the contract now wants to restructure the transaction in a way that would increase the total cash to $375,000 ( $215,000 received in year 0 and $160,000 received in year 1). However, R would recognize the entire $375,000 taxable income in year 0. If corporation R uses an 8% discount rate to compute NPV, should it agree to restructure the transaction?