Gomez is considering a $$195,000$ investment with the following net cash flows. Gomez requires a $12\%$ return on its investments. $($PV of $$1,$ FV of $$1,$ PVA of $$1,$ and FVA of $$1)($Use appropriate factor$($s$)$ from the tables provided.$)$

Year $1$ Year $2$ Year $3$ Year $4$ Year $5$

Net cash flows $$80,000$ $$57,000$ $$94,000$ $$168,000$ $$51,000$

$($a$)$ Compute the net present value of this investment.

$($b$)$ Should Gomez accept the investment?