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 twe$-$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 ind cell $D$ will have a value of MACRS table for $5-yr$ MACRS table for $5-yr$