94. Jasper Company has a payback goal of three years on acquisitions of new equipment. A new piece of equipment that costs $450,000 and a five-year life is being considered. Straight-line (SL) depreciation will be used, with zero salvage value. Jasper is subject to a 40% income tax rate. To meet the company's payback goal, the equipment must generate reductions in annual cash operating costs of: A. $60,000. B. $114,000. C. $150,000. Q $190,000. E. $285,000