The Wall, Co$.$ is considering the purchase of some new machinery. The new machinery costs $$70,000.$ The machinery falls into the MACRS three$-$year class, and it will be sold after three years for $$5,500.$ The depreciation percentages each year are: Year $1=33\%,$ Year $2=45\%,$ Year $3=15\%,$ Year $4=7\%.$ The machinery will require The Wall to increase its working capital by $$5,200$ which will be recovered at the end of the machinery's life. The machinery has a three year life and will increase The Wall's revenues by $$150,000$ and costs by $$25,000$ for each year of the project's three year life. The Wall has a $10\%$ cost of capital and has a $20\%$ tax rate.