Evaluate the differences in the firm's before-tax cash flows for the next three years to determine whether the risk manager should invest in the computer-based training program. Note that the risk manager believes that the appropriate discount rate is 5 percent and you may assume losses (accident costs) are paid at the end of the year. What other assumptions did you make to come up with this estimate? (Note: there are several possible answers to this...just be reasonable and show all work.) Should the risk manager invest in this program?