Company XYZ is trying to decide between two different machines. Machine A costs $320,000, has a four-year life, and requires $110,000 in pretax annual operating costs. Machine B costs $450,000, has a five-year life, and requires $90,000 in pretax operating costs. Both machines are to be depreciated straight-line to zero over their lives and Machine A will have zero salvage value and machine B will have a salvage value of $80,000. Assume the tax rate is 35% and the discount rate is 14%.