26. Oregon Forest Products will acquire new equipment that falls under the fiveyear MACRS category. The cost is $300,000. If the equipment is purchased, the following earnings before depreciation and taxes will be generated for the next six years: Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 $112,000 105,000 82,000 53,000 37,000 32,000