Elena's Cafe is investing in a new commercial refrigeration unit that will cost $60,000. They estimate that the unit will produce annual revenues of $16,000 for each of the next 6 years. The refrigeration unit will have negligible salvage value at the end of the next 6 years. Assuming a tax rate of 23\%, a MACRS 5-year property class, 50\% bonus depreciation, and an after-tax MARR of 100 , compute the present worth of the refrigeration unit and determine whether or not Elena's Cafe should invest in the refrigerntion unit. Click here to access the TVM Factor Tabie cakulator. Click here to access the MACRS-GDS Property Classes Click here to access the MACRS-GDS percentages page. Click here to access the MACRS-GDS percentages for 27.5 -year residential rental property. Carry all interim calculations to 5 decimal places and then round your final answer to a whole number, The tolerance is \pm 8 . Should Elena's Cafe invest in the refrigeration unit