A construction company is considering the purchase of a truck. Over its five-year life, it will provide net revenues of $15 000 per year at an initial cost of $65 000 and a salvage value of $20 000. The company pays 35 percent in taxes, the CCA rate for trucks is 30 percent, and the after-tax MARR is 12 percent. What is the annual cost or worth of this purchase?