Suppose you are advising a corporate client that is preparing for the launch of a new division. The project necessitates the purchase of a specialized packaging machine that would be used for the foreseeable future. The company is having trouble deciding between two different options, and its seeking your professional guidance about which one represents a more financially sound alternative. Machine A costs $318,000 initially and requires pre-tax annual operating costs of $44,000 over its 3-year useful life, whereas machine B costs $347,000 initially and requires pre-tax annual operating costs of $41,000 over its 4-year useful life. The chosen machine will be depreciated on a straight-line basis to a salvage value of $0 over its useful life, at the end of which it will immediately be replaced. The client requires a 14% rate of return and is subject to a 24% tax rate. Which machine do you recommend, and why?