Find an equation of the tangent plane to the given surface at the specified point. 
Definitions:
Straight-Line Depreciation
A method of allocating the cost of an asset evenly over its useful life.
Net Present Value
The difference between the present value of cash inflows and the present value of cash outflows over a period of time, used in capital budgeting to assess the profitability of an investment.
Capital Budgeting
The process of making investment decisions in long-term assets and projects by evaluating their potential financial returns.
Initial Investments
The sum of money used to start a business venture, purchase capital assets, or invest in a project.
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