1. An agricultural corporation paying 53% tax rate wants to build a grain elevator designed to last 25 years at an initial cost of $80,000 with no salvage value. Annual income generated will be $22,500 with annual expenditures to be $12,000. Using straight-line depreciation and a 10% MARR, would you proceed with the project once taxes are considered? 

2. Analyze your current place of employment or school and determine the most likely sources of fraud. Provide specific examples to support your response. Outline a fraud prevention program that would address the specific concerns you identified above.