Blue Raider Cola, Inc. is considering replacing its old bottling machine with a new, more efficient machine. Assuming a $21\%$ tax rate, straight$-$line depreciation, and a $15\%$ cost of capital, what is the NPV of this replacement decision? Relevant data for this decision are given below.

$\backslash$table$[[,$OLD,NEW$],[$INITIAL COST,$$60,000,$$$80,000$