69. Upper Darby Park Department is considering a new capital investment. The following information is available on the invesunent. The cost of the machine will be $144,192. The annual cost savings if the new machine is acquired will be $40,000. The machine will have a 5-year life, at which time the terminal disposal value is expected to be zero. Upper Darby Park Department is assuming no tax consequences. What is the internal rate of return for Upper Darby Park Department? a. 10% b. 12% c. 14% d. 16%