$2.(25$ points$)$ IncoTech contemplates outsourcing production to Indonesia. Outsourcing production would allow IncoTech to immediately sell off assets $($machinery$,$ equipment, and facilities which are already fully depreciated$).$ This sale would generate about $$80,000$ for the company.

The cost of buying $($including purchasing and transportation$)$ would amount to $$205,000$ per year over the next three years, payable at the end of each year.

In$-$house production, in turn, would cost an estimated $$155,000$ at the beginning of the first year, $$165,000$ at the beginning of the second year, and $$180,000$ at the beginning of the third year. The interest rate is $10\%,$ the corporate tax rate is $35\%.$