MSC Machining is reviewing a four year project to cut production costs. The purchase of a new machine at $400,000 is estimated to result in $155,000 in annual pre-tax cost savings. The machine falls in the MACRS five-year class and will have a market value of $105,000 at the end of the project. An initial investment of $55,000 is also required in spare parts inventory. If the company's tax rate is 21%, cell A will have a value of . Cell B will have a value of . cell C will have a value of and cell D will have a value of MACRS table for 5yr class: \begin{tabular}{|c|c|} \hline year & depreciation % \\ \hline 1 & 20 \\ \hline 2 & 32 \\ \hline 3 & 19.2 \\ \hline 4 & 11.52 \\ \hline 5 & 11.52 \\ \hline 6 & 5.76 \\ \hline \end{tabular}