SOD Company is considering a new capital investment. The following information is available on the investment. The cost of the machine will be $119,000. The before tax annual cost savings if the new machine is acquired will be $35,000. The machine will have a 4-year life, at which time the terminal disposal value is expected to be zero. SOD is assuming 30% tax. What is the annual net cash flows (ACF) from this investment? Round to nearest dollar.