Project Y requires the acquisition of a new machine. The machine's base price is $130,000, and cost to install the machine is $14,000. The machine falls into the MACRS 3-year class, and it would be sold after 3 years for $65,000. The machine would require an increase in net working capital (inventory) of $12,500. What is the cost of the machine to be depreciated for capital budgeting purposes? a. $130.000 b. $144.000 c. $156,000 d. $156,500