4. Use the "IT System & Justification Process" to analyze a service needed by the business - assume a service that the organization needs or want to upgrade. 4. The company is facing an IT investment decision to implement the proposed service (new or upgrade). The company must make a mutually exclusive choice between two different IT investment alternatives from IT system and justification process to implement the proposed service. Assume a discount rate of 15 percent. The initial cost and cash flow from the two projects are given in the table below: Project Alternative Alterative 2 Initial cost Cash flow year 1 Cash flow year 2 Cash flow year 3 S60,000 $10,000 $40,000 S90,000 $45.000 $70,000 $20,000 $5,000