The Museum of Contemporary Art (MOCA) is committed to the collection, presentation, and preservation of artwork produced after 1940. MOCA has been in operation for over 20 years and operates on a fiscal year that begins on July 1. The museum: 1) is open 5 days per week, 52 weeks per year, and 2) expects to start FY21 with $125,000 cash on hand. On July 1, MOCA will purchase a new building for $25,000,000 in order to increase space for exhibits and provide more programming to museum patrons. The museum expects the building to be in use for 50 years and to have no salvage value. To pay for the new building, MOCA will take out a loan on July 1 for the full cost of the building. The loan has an annual interest rate of 2.5%. Principal repayment on the loan must be made in 20 equal annual payments, due on the last day of each fiscal year. The first loan repayment will be due at the end of FY21. Interest on the loan must also be paid on the last day of each fiscal year. The museum has purchased equipment in previous fiscal years that will depreciate by