Certain new machinery when placed in service is estimated to cost $180,000. It is expected to reduce net annual operating expenses by $36.000 per year for 10 years and to have a $30,000 MV at the end of the 10th year. Develop the ATCF and BTCFs. Use the MACRS depreciation method, five years property class. The MARR is 10% and the tax rate is 38%