Your firm is contemplating the purchase of a new $$495,000$ computer$-$based order entry system the system will be depreciated straight line to $0/6$ year life it will be worth $66,000$ at the end of that time you will save $$173,000$ before taxes per year in order processing cost and you will be able to reduce working capital by $$47,000$ at the beginning of the project working capital will revert back to normal at the end of the project the tax rate is $22\%$ what is the after tax salvage value of the equipment what is the annual operating cash flow what is the IRR for this project