DerrialCo.iscurrentlyassessinganinvestmentinnewmixingmachinery.Thenew machine will cost $5,761,000 and last five years. At the end of five years, Derrial expects that the machine can be sold for $845,000. The equipment qualifies for a CCA rate of 30%. The machine qualifies for the Accelerated Investment Incentive at 1.5 times in the year of acquisition. The companys current cost of capital for this project is 12% and its income tax rate is 27%. Assume that there is a positive UCC balance remaining in the class after the sale. What is the present value of the lost CCA tax shield on the disposal of this new machine? a) $162,964 b) $ 99,583 c) $ 97,424 d) $ 92,470