A company specializing in using the equipment for food and beverages has an effective tax rate of 40%% and is considering purchasing such a new equipment for $25,000. The equipment has an estimated life of 4 years and a $5,000 salvage value. The annual income for this equipment is expected to be $8,000. The company's MARR is 10 %. The inflation rate (f) averages 5% per year. The depreciation method is a three-year MACRS class. (a) Complete the following table (15 points): Year BTCF Depreciation TI Income ATCF Inflation Year O Taxes factor ATCF (b) What is the Year 0 ATCF rate of return (6 points)? (c) Should the company buy this equipment? Why yes or why not (4 points)