The cash flows and NPVs of the three sceneries are illustrated below.
Current Position
Yr0 Yr1 Yr2 Yrn n≥40
$60,000(1-26%) $60,000(1+3%)(1-26%) $60,0001+3%n-1(1-26%)
after tax salary after tax salary after tax salary
NPV=$60,000(1-0.26)(1+0.065)+$60,000(1+0.03)(1-0.26)(1+0.065)2+$60,000(1+0.03)n-1(1-0.26)(1+0.065)n
=$60,000(1-0.26)(1+0.065)[1+1+0.031+0.065+…+1+0.031+0.065n-1]
=$60,000(1-0.26)(1+0.065)[1-1+0.031+0.065n-11-1+0.031+0.065]
=$923,958.17 (n=40)
The Ritter College of Business at Wilton University
$65,000 tuition $65,000 tuition
+$3,000 books&supplies +$3,000 books&supplies
+$3,000 insurance +$3,000 insurance
+$2,000 board +$2,000 board
Yr0 Yr1 Yr2 Yr3 Yrn n≥40
$20,000 $110,000(1-31%) $110,0001+4%n-3(1-31%)
signing bonus after tax salary after tax salary
NPV=-$73,000-$73,000(1+0.065)+$20,000(1-0.31)(1+0.065)2+$110,000(1-0.31)(1+0.065)3+…+$110,000(1+0.04)n-3(1-0.31)(1+0.065)n
=-$73,0001+11+0.065+$20,000(1-0.31)(1+0.065)2+$110,000(1-0.31)(1+0.065)3[1-1+0.041+0.065n-31-1+0.041+0.065]
=$1,435,862.53 (n=40)
The Bradley School of Business at Mount Perry College
$80,000 tuition $80,000 tuition
+$4,500 books&supplies +$4,500 books&supplies
+$3,000 insurance +$3,000 insurance
+$2,000 board +$2,000 board
Yr0 Yr1 Yr2 Yr3 Yrn n≥40
$18,000 $92,000(1-29%) $92,0001+3.5%n-3(1-29%)
signing bonus after tax salary after tax salary...