Question 27 (2.5 points) Vandezande Inc. is considering the acquisition of a new machine that costs $370,000 and has a useful life of 5 years with no salvage value. The incremental net operating income and incremental net cash flows that would be produced by the machine are (Ignore income taxes.): Incremental Net Operating Income Year $ 54,000 Year 2 $31,000 Year $ 52,000 Year 4 $ 49,000 Year 5 $ 48,000 Incremental Net Cash Flows $128,000 $ 105,000 $126,000 $123,000 $ 122,000 Click here to view Exhibit 13B-1 and Exhibit 13B-2, to determine the appropriate discount factor(s) using the tables provided. Assume cash flows occur uniformly throughout a year except for the initial investment. If the discount rate is 10%, the net present value of the investment is closest to: $370,000 $457,479 $234.000 $87.479