13-3. Bay Architects is considering a drafting machine that would cost $100,000, last four years, provide annual cash savings of $10,000, and considerable intangible benefits each year. How large (in cash terms) would the intangible benefits have to be per year to justify investing in the machine if the discount rate is 14%? This is an intangible benefits question. We are given the formula: Net Present Value To Be Offset/Present Value Factor. I know the present value factor (2.914), but I'm wondering how to compute the Net Present Value To Be Offset.