Cori's Dog House is considering the installation of a new computerized pressure cooker for hot dogs. The cooker will increase sales by $10,300 per year and will cut annual operating costs by $13,700. The new system will also prompt a $3,200 increase in net working capital. The system will cost $48,200 to purchase and install. This system is expected to have a 4-year life and will be depreciated to zero using straight-line depreciation and have no salvage value. The tax