Peter Brown considers investing in a new turning machine that costs $200,000 and would be depreciated straight-line (evenly) over 4 years. The expected increase in revenue resulting from the investment is $60,000 in year 1, $80,000 in year 2, $100,000 in year 3, and $120,000 in year 4. The investment would be activated on the last day of year 0 so that it would be recorded as an asset at the beginning of year 1. Calculate the change in (before-tax) operating income in years 1-4 if the machine is purchased (assume straight-line depreciation)