Tanner Corporation is considering the acquisition of a new machine that is expected to produce annual savings in cash operating costs of $75,000 before income taxes. The mochine costs $250.000, has a usefut life of five years, and no salvage value. Tanner uses straight-line depreciation on all assets, is subject to a 30% income tax rate, and has an after-tax hurdie rate of 10%. Required: A. Compute the machines accounting rate of return on the initial invostment. B. Compute the machine's net present value. (For all requirements, Do not round intermediate calculations. Round final answers to whole number.)