Mintay Corporationspent $25,000 ona 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 toincrease 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%.