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21. XYZ purchased a machine for $560,000 with a useful life of 16 years and no salvage value. XYZ leases the machine to ABC under

21. XYZ purchased a machine for $560,000 with a useful life of 16 years and no salvage value. XYZ leases the machine to ABC under an operating lease. ABC pays $48,900 in rental payments per year. The lease increases XYZ's annual net income by?

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