Mom$$s Cookies, Inc., is considering the purchase of a new cookie oven. The original cost of the old oven was $$40,000$; it is now five years old, and it has a current market value of $$17,500.$ The old oven is being depreciated over a $10-$year life toward a zero estimated salvage value on a straight$-$line basis, resulting in a current book value of $$20,000$ and an annual depreciation expense of $$4,000.$ The old oven can be used for six more years but has no market value after its depreciable life is over. Management is contemplating the purchase of a new oven whose cost is $$26,000$ and whose estimated salvage value is zero. Expected before$-$tax cash savings from the new oven are $$4,100$ a year over its life, you can use bonus depreciation on the oven, and the cost of capital is $10$ percent. Assume a $21$ percent tax rate.