ms. t. potts, the treasurer of ideal china, has a problem. the company has just ordered a new kiln for $656,000. of this sum, $82,000 is described by the supplier as an installation cost. ms. potts does not know whether the internal revenue service (irs) will permit the company to treat this cost as a tax-deductible current expense or as a capital investment. in the latter case, the company could depreciate the $82,000 straight-line over 5 years. the tax rate is 30% and the opportunity cost of capital is 5%. what is the present value of the cost of the kiln if the installation cost is treated as a separate current expense? what is the present value of the cost of the kiln if the installation cost is treated as a part of the capital investment? note: round your answer to the nearest whole dollar amount.