The operating cost for a $70,000 machines is shown below. There is no direct revenue for the machine.

Year	1	2	3	4	5	6
Operating Cost	30,000	31,000	34,000	38,000	31,000	22,000

Find the net present worth (include sign) of the ATCF using an MARR of 8.0%, 5 year MACRS depreciation and a 4 year loan requiring 10% down with interest at 6.0%. The tax rate of the firm is 21%.