Aaron Rocks Inc. is considering the construction of a new production line that will generate the firm $40,000 revenue/per year over the next three years. The project requires an acquisition of a new tuning machine. The machines basic price is $60,000. The equipment could be depreciated for tax purpose straight-line over 5 years and will be sold after three years for $15,000. Tax rate is 21%. The machine will also save the firm $10,000 per year in before-tax costs. The project will also require an initial investment of $4,000 in NWC. The balance of NWC will stay at the $4,000 level until being 100% recovered at the end of the project.