Agate Marketing Inc. intends to distribute a new product. It is expected to produce net returns of $15 000 per year for the first four years and $10 000 per year for the following three years. The facilities required to distribute the product will cost $36 000, with a disposal value of $9000 after seven years. The facilities will require a major facelift costing $10 000 each after three years and after five years. If Agate requires a return on investment of 20%, should the company distribute the new product?