The plant has accumulated savings of $$80,000$ to acquire a new machine for the Manufacture Department. The new machine costs $$80,000.$ The Straight line depreciation method is used buy this plant in all iss equipments. The income tax rate is $0\mathrm{.}35.$ The new equipment will save $$35,000$ each year and its economic life is $5$ years. The salvage value is $$10,000.$ Does the acquisition of this new machine satisfy the $4\%$ minimum rate? compute the present worth after tax cash flow

a$.$ $$880,000$

b$.$ $$131,311$

C$.18,693$

d$.837,204$