Terminal cash flow-Replacement decision Russell Industries is considering replacing a fully dopreciated machine that has a remaining useful life of 10 years with a newer, more sophisticated machine. The new machine will cost $193,000 and will require $29,700 in instalation costs. It will be depreciated under MACRS using a 5 -year recovery period (see the table depreciation percontages). A $24,000 increase in net working capital will be requited to support the new machine. The firm's managers plan to evaluate the potential replacement over a 4.year: period. They estimate that the old machine could be sold at the end of 4 years to net $15,100 before taves; the new machine at the end of 4 years will be worth $76,000 before taxes. Calcilate the ierminal cash fow at the end of year 4 that is relevant to the proposed purchase of the new machine. The firm is subject to a 40% tax rate. The terminal cash flow for the replacemont decision is shown below: (Round to the nearest dollar) Rounded Depreciation Percentages by Recovery Year Using MACRS for First Four Property Classes 'These percentages have been rounded to the nearest whole percent to simplify calculations while retaining realism. To calculate the actual depreciation for tax purposes, be sure to apply the actual unrounded percentages or directly apply double-declining balance (200%) depreciation using the half-year convention