smart Wear mar/June 2019- NPV analysis(initial outlay)

Good day Sir

In this attempt there was a question on NPV.

I wanted to know about initial outlay

they included sales tax, staff training and maintenance figure in initial investment.

according to my understanding

1. any tax recoverable should reduces amount of initial outlay.

2. staff training on CDMS will be in operating cost

3. and maintenance will be part of operating cost as well

Please guide me if I am correct in my understanding.

Regards