A new machine costs $831,970 and falls in a 27.50% CCA class. The machine will have zero value after 5 years of use but will save $386,520 annually in operating costs before taxes in those five years. Assume a tax rate of 33.21%. Using a required return of 14.15%, what is the present value of the CCA tax shield? $166,844 $171,122 $175,400 $179,678 $183,956