Tanner Corporation is considering the acquisition of a new machine that is expected to produce annual savings in cash operating costs of $74,000 before income taxes. The machine costs $260,000, has a useful life of five years, and no salvage value. Tanner uses straight-line depreciation on all assets, is subject to a 35% income tax rate, and has an after-tax hurdle rate of 8%. Required: A. Compute the machine's accounting rate of return on the initial investment. B. Compute the machine's net present value