Perform a financial analysis for a project using the format provided in the figure below:

Assume that the projected costs and benefits for this project are spread over four years as follows: Estimated costs are $$300,000$ in Year $1$ and $$40,000$ each year in Years $2,3,$ and $4.$Estimated benefits are $$0$ in Year $1$ and $$120,000$ each year in Years $2,3,$ and $4.$ Use a $7$ percent discount rate, and round the discount factors to two decimal places. Create a spreadsheet to calculate and clearly display the NPV$,$ ROI, and year in which payback occurs. In addition, write a paragraph explaining whether you would recommend investing in this project, based on your financial analysis.