Mind Challenge, Incorporated, publishes innovative science textbooks for public schools. The company's management recently acquired the following two new pieces of equipment.

Computer$-$controlled printing press: cost, $$250,000$; considered to be industrial equipment; expected useful life, $12$ years.

Duplicating equipment to be used in the administrative offices: considered to be office equipment; cost, $$60,000$; expected useful life, six years.

The company uses straight$-$line depreciation for book purposes and the MACRS accelerated depreciation schedule for tax purposes. The firm's tax rate is $30$ percent; its after$-$tax hurdle rate is $10$ percent. Neither machine has any salvage value.