Mintay Corporation spent $25,000 on a consultant review of their production processes. The consultants have recommended the purchase of new machinery to automate manual processes. The machine will cost $100,000 to buy and $10,000 to install. Training to use the machine will cost $5,000. It is expected to increase net revenues by $60,000 per year. It has an estimated useful life of 5 years with a scrap value of $10,000. The machine falls into a 10% CCA asset class and the company already has millions of dollars of assets in this class. The company is subject to a tax rate of 40% and its after-tax required rate of return is 10%. Required: Using NPV analysis, would you advise Mintay Corporation to purchase the machine?