consider a machine that will reduce after - tax operating costs by $ 2,800 per year over a five- riod . Assume no changes in net working capital and a salvage value of $ 9.500 . Further that the machine belongs in a 20 % CCA class , a marginal tax rate of 30 % , and a required 10 % The machine costs $ 18,000 . What is the project NPV ? Will it be accepted or not ?