Johnson Fields is trying to decide between two different computer systems. System A costs $400,000, has a four-year life, and requires $85,000 in pretax annual operating costs. System B costs $550,000, has a six-year life, and requires $75,000 in pretax annual operating costs. Both systems are to be depreciated straight-line to zero over their lives and will have zero salvage value. Whichever project is chosen, it will not be replaced when it wears out. If the tax rate is 25 percent and the discount rate is 12 percent, which project should the firm choose? (on excel if possible)