A new furnace for the Electrical Aston Company will cost $27,000 to install and will require ongoing maintenance expenditures of $1,500 a year. But it is far more fuel-efficient than the old furnace and will reduce the companys consumption of heating oil by 2,400 gallons per year (saving). Heating oil this year will cost $3 a gallon; the price per gallon is expected to increase by $0.50 a year for the next 3 years and then to stabilize for the foreseeable future. The furnace will last for 20 years, at which point it will need to be replaced and will have no salvage value. The discount rate is 8%.