21. Suppose we are considering automating some part of an existing production process. The necessary equipment costs $80,000 to buy and install. The automation will save $22,000 per year (before taxes) by reducing labor and material costs. Assume the equipment has a five-year life and is depreciated to zero on a straight-line basis over that period. It will actually be worth $20,000 in five years. Should we automate? The tax rate is 21%, and the discount rate is 10%