A proposed cost-saving project requires a device with an lnstailed cost of $540.000. The project will last for five years. The device has a CCA rate of 20%. The required initial net working capital investment is $20,000, the marginal tax rate is 31%, and the required return on the project is 11%. The device has an estimated salvage value of $05,000 at the end of "ear 5, and the net working capital investment will also be recovered at the end of Year 5. What level of ore-tax cost savings do we require for this project to be protable? no marks}