C. Net income d. Cash flow (assumed equal to net income before depreciation) CFA Assume that a machine costing s$300,000 and having a useful life of five years (with no salu ii value) generates a yearly income before depreciation and taxes of $100,000. Required Compute the annual rate of return on this machine (using the beginning-of year book valte the base) for each ofthe following depreciation methods (assume a 25% tax rate): a. Straight-line b. Sum-of-the-years' digits %