The President of Kelly, INC. has asked you to evaluate the proposed acquisition of a new machine. The machine's base price is $60,000 plus an additional $20,000 in installation costs, and it falls in the MACRS 3-year class life. Purchase of the machine would lead to an increase of $3,000 in inventories, $2,000 in accounts receivable, and $1,000 in accounts payable. The machine would increase the firm's before-tax operating revenues by $65,000 per year but also increase operating costs by $20,000 per year. The machine is expected to be used for three years and then sold for $4,000. The firm's marginal tax rate is 40%, and the project's cost of capital is 14%. Is this a good project?