Complete the following table to compute the net present value (NPV) of the program. (Hint: When calculating cash flow for Year 0, consider the tax effects of charging off the initial outlay as an expense.) Year Cash Flow PV Interest Factor at 15% Present Value (PV) ($) ($) 0 -$75,000 1.00000 -$75,000 1 $7,500 0.86957 $6,522 2 $7,500 0.75614 $5,671 3 0.65752 4 0.57175 5 0.49718 6 0.43233 7 0.37594 8 0.32690 9 0.28426 10 0.24718 Net Present Value Based on the NPV criterion, should the firm undertake the training program