Please help me answer this by showing step-by step and including the explanations as to why each step is made

Lincoln Community Centre (LCC), a not-for- prot organization, offers many recreational programs for the residents. The directors of the board would like to expand the program offerings for seniors, and are considering purchasing exercise equipment costing $30,000. They plan to use the equipment for 5 years, and sell it for 10% of its original value. The board estimates the new senior exercise program will generate the following revenues from the government subsidy and user fees: Year$ 6,000 Year 2 9,200 Year 3 1,800 Year 44,600 Year 3 8,400 Since LCC would like to encourage senior participation and would like to make sure the program is nancially viable, the board has decided not to allocate any xed costs to the program for the rst two years. Starting from the 3rd year, the program has to contribute 50% of its revenue to cover LCC's xed costs. LCC uses the straight-line amortization method. LCC's require rate of return is 5%. Required: A. What is the payback period? B. What is the accrual accounting rate of return, using the average annual income? c. What is the net present value? D. Should LCC purchase the exercise equipment and expand the program for seniors? What other non-nancial factors should LCC consider