The Melbo Foundation is contemplating the purchase of new equipment, which may increase revenues by 25%. Currently, sales are R850,000 per year, and the cost of sales is 55% of sales. The equipment is expected to last for 5 years with no residual value (tax allowance granted is at 20% per year). The capex cost of equipment is R257 500. The corporate tax rate is 28%. Calculate the estimated annual tax payment increase/decrease?