The Able Corporation is considering the installation of a small electronic testing device for use in conjunction with a government contract the firm has just won. The testing device will cost S20000 and will have an estimated salvage value of S5000 in 5 years when the government contract is finished. The firm will depreciate the instrument by the sum-of-year's-digits method, using 5 years as the useful life and a $5000 salvage value. Assume that Able pays 50% federal and state corporate income taxes and uses 8% after-tax in economic analysis. What minimum equal annual benefit must Able obtain before taxes in each of the 5 years to justify purchasing the electronic testing device? A-Before-Tax annual benefit O A. $20000-(0.5A+ $1000)(P/A, 896, 5)-$500(P/G, 896,5)+$5000(P/F, 8%,5) O B. $20000-(0.5A+52500)(A/P, 896, 5)+$500(P/G, O C. $20000-(0.5A+ $2500)(AR 8%, 5)+5500(P/G, 896,5)-$5000 O D. S20000-(05A+52500)(PIA, 896, 5)-S500(P/G, 8%,5)+55000(PF, 896,5) 896,5)-$5000(P/F, 8965)