Pique Corporation wants to purchase a new machine for $306,000. Management predicts that the machine can produce sales of $203,000 each year for the next 5 years. Expenses are expected to include direct materials, direct labor, and factory overhead (excluding depreciation) totaling $76,000 per year. The firm uses straight-line depreciation with no residual value for all depreciable assets. Pique's combined income tax rate is 30%. Management requires a minimum after-tax rate of return of 10% on all investments. 21 what is the net present value (NPV) of the investment, rounded to the nearest whole dollar? me PV annuity factor for 5 years, 10% is 3.791) Assume that the cash inflows occur at year-end Multiple Choice 21 $146,115 $100,623 None of these. $307167) $191,607