ABC is considering a new capital investment. The following information is available on the investment. The cost of the machine will be $119,000. The before tax annual cost savings if the new machine is acquired will be $38,000. The machine will have a 4-year life, at which time the terminal disposal value is expected to be zero. Malive Park is assuming 20% tax. The company uses straight line depreciation method with zero salvage value. What is the annual net cash flows (ACF) from this investment? Your answer should NOT include any dollar sign or any commas or any points