Moms Cookies, Inc., is considering the purchase of a new cookie oven. The original cost of the old oven was $43,000; it is now five years old, and it has a current market value of $19,000. 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 $21,500 and an annual depreciation expense of $4,300. 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