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An emerging agricultural technology company is considering making a $100,000 investment in a new filtration system. The associated estimates are summarized below: Annual income $75,000 Annual expenditures $45,000 Life 8 years Salvage value (EOY 8) $20,000 Straight-line depreciation will be used, and the effective income tax rate is 20%. The MARR after tax is 15% per year. Determine if this investment is a financially attractive option for the company