Diamond Wing is scrutinizing two manufacturing robots to determine which one they should acquire. Diamond Wing has a required rate of return of $12\%$ and they use straight$-$line depreciation to a zero book value. Robot X costs $$400,000,$ has an annual operating cost of $$25,700,$ and a four$-$year machine life. Robot Y is slightly cheaper at $$366,000,$ has an annual operating cost of $$30,000,$ and a three$-$year machine life. Whichever robot is purchased will be replaced after its machine life expires. Diamond Wing should select Robot $--------------$ because it will save them about $-------------$ per year in costs.

a$.$ X; $24,831$

b$.$ X; $40,044$

c$.$ X; $61,669$

d$.$ Y; $24,831$

e$.$ Y; $61,669$