What is the net present value for an investment in a piece of equipment of $400,000? Use the present value factors from Exhibit 1 on page 1147 for a desired rate of return of 10% for 5 years and the following information: Year 1 Income from Operations of $100,000 with Net Cash Flow of $180,000; Year 2 Income from Operations of $40,000 with Net Cash Flow of $120,000; Year 3 Income from Operations of $20,000 with Net Cash Flow of $100,000; Year 4 Income from Operations of $10,000 with Net Cash Flow of $90,000; Year 5 Income from Operations of $10,000 with Net Cash Flow of $90,000