Sweet Acacia Company is considering a capital Investment of $$167\mathrm{.}000$ for a new machine. The new machine is expected to have a useful life of $5$ years with no salvage value. It is estimated that annual revenues would increase by $$62,200$ during the life of the machine. It is estimated that annual expenses during the life of the machine would increase by $$23,623,$ which does not include annual depreciation. Sweet Acacia uses the straight$-$line method of depreciation. Sweet Acacia's minimum acceptable rate of return on projects is $9\%.$