A portable concrete test instrument used in construction for evaluating and profiling concrete surfaces (MACRSGDS 5-year property class) is under consideration by a construction firm for \($22,000.\) The instrument will be used for 6 years and be worth \($2,000\) at that time. The annual cost of use and maintenance will be \($9,500.\) Alternatively, a more automated instrument (same property class) available from the manufacturer costs \($29,000,\) with use and maintenance costs of only \($7,500\) and salvage value after 6 years of \($3,000.\) The marginal tax rate is 40 percent, and MARR is an after-tax 12 percent. Determine which alternative is less costly, based upon comparison of after-tax annual worth.