PC Shopping Network may upgrade its modem pool. It last upgraded $2$ years ago, when it spent $$145$ million on equipment with an assumed life of $5$ years and an assumed salvage value of $$15$ million for tax purposes. The firm uses straight$-$line depreciation. The old equipment can be sold today for $$100$ million. A new modem pool can be installed today for $$180$ million. This will have a $3-$year life and will be depreciated to zero using straight$-$line depreciation. The new equipment will enable the firm to increase sales by $$27$ million per year and decrease operating costs by $$14$ million per year. At the end of $3$ years, the new equipment will be worthless. Assume the firm$$s tax rate is $30\%$ and the discount rate for projects of this sort is $8\%.$