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 compan'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 5-yt