6. You have been asked by the president of your company to evaluate the proposed acquisition of a spectrometer for the firm's R&D department. The equipment's base price is $140,000, and it would cost another $30,000 to modify it for special use by your firm. The spectrometer, which falls into the MACRS 3-year class, would be sold after 3 years for $60,000. The depreciation is three years straightline (i.e. the depreciation rate is 33.33% for each of the three years). Use of the equipment would require an increase in net operating working capital (spare parts inventory) of $8,000. The spectrometer would have no effect on revenues, but it is expected to save the firm $50,000 per year in before-tax operating cost, mainly labor. The firm's marginal federal plus state tax rate is 40%. What is the net cost of the spectrometer? (That is, what is the net cash flow for year 0?) A. $170,000. B. $148,000. C. $178,000. D. $175,000. E. None of the above