Gateway Communications is considering a project with an initial fixed asset cost of $2.46 million which will be depreciated straight line to a zero book over the 10 year life of the project. at the end of the project the equipment will be sold for an estimated $300,000. the project will not directly produce any sales but will reduce operating costs by $725,000 a year. the tax rate is 35%. the project will require $45,000 of inventory which will be recouped when the project ends. should this project be implemented if the firm requires a 14 percent rate of return? why or why not?