Tech Engineering Company is considering the purchase of a new machine to replace an existing one. The old machine was purchases 4 years ago at a cost of $8,000, and was being depreciated over 8 years using straight line depreciation to a SV of O. The current market value of the old machine is $5,000. The new machine falls into the MACRS 5-year class, has an estimated life of 5 years, it costs $100,000, and Tech plans to sell the machine at the end of the fifth year for $20,000. The new machine is expected to generate sales of $30,000 per year as well as providing a cost savings of $10,000 per year. In addition, the company will need to increase inventory by $10,000. The company's tax rate is 20 percent. (Numbers in parentheses are negative) What would be the CFFA in year 0 (t=0)? MACRS Class Year 3yr syr 7yr 1 33.33% 20.00% 14.29% 2 44.45% 32.00% 24.49% 14.81% 19.20% 17.49% 7.41% 11.52% 12.49% 5 11.52% 8.93% 6 5.76% 8.92% 7 8.93% 8 4.46% 3 4 O ($105,400) O ($115,000) O ($105,000) O ($100,000) O ($110,000)