Company A is introducing a new product to the market that is expected to bring $$40$k annual revenue with a $$20$k annual cost for $6$ years. The initial cost that is required for acquiring equipment is $$120,000.$ This equipment will be used for $6$ years with an annual depreciation of $$15,000($note that $$30,000$ will be the book value of the equipment at the end of the lifetime of the project$).$ The NWC will be increased by $$2$k per year from year $0$ through year $5.$ In year $6,$ the total

increase in NWC $($$$12,000)$ will be recovered. The tax rate is $30\%$ and the market rate is $12\%.$

What should be the minimum market value of the equipment at year $6$ for the NPV of this operation to be positive