The Clap Chemical Company needs a large insulated stainless see tank for the expansion of its plant. Clap has located such a tank at a recently closed brewery. The brewery has offered to sell the tank for $15,000 delivered to the chemical plant. The price is so low that Clap believes it can sell the tank at any future time and recover its $15,000 investment. The outside of the tank is covered with heavy insulation that requires considerable maintenance with estimated costs as follows: