Johnny$$s Lunches is considering purchasing a new, energy$-$efficient grill. The grill will cost $$47,000$ and will be depreciated according to the $3-$year MACRS schedule. It will be sold for scrap metal after $3$ years for $$11,750.$ The grill will have no effect on revenues but will save Johnny$$s $$23,500$ in energy expenses per year. The tax rate is $40\%.$ Use the MACRS depreciation schedule.