30. A company is considering the purchase of new equipment for $39,000. The projected after-tax net income is $6,000 after deducting $13,000 of depreciation. The machine has a useful life of three years and no salvage value. Management of the company requires a 12% return on investment. The present value of an annuity of 1 for various periods follows: (4 points) Present Value of an Period 0.8929 1.6901 2.4018 2 a. What is the net present value of this machine assuming all cash flows occur at year-end? b. What is the profitability index for this equipment? Required