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