Homer Corp Is considering the purchase of a new plece of equipment. The cost savings from the equipment would result in an annual Increase in net Income after tax of $123,000. The equipment will have an Intial cost of $498,000 and have a 5 year life. If the salvage value of the equipment is estmated to be $78,000, what Is the annual net cash flow? O $45,000 O $207000 O $39,000 o $201,000