12.5 LO24 A special-purpose machine costing $30,000 will save Toora Ltd $9,500 per year in cash operating expenses for the next six years. Straight-line depreciation with a zero salvage value will be used (for accounting and tax purposes), and the minimum desired rate of return is 12%. Assuming a 30% income tax rate and rounding amounts to the nearest dollar, calculate the following: average accounting rate of return cash payback period net present value.