Two fixtures are being considered for a particular Jobin a manufacturing firm. The pertinent data for their comparison are summarized in the following table. The effective federal and state income tax rate is 20%. Depreciation recapture is also taxed at 20%. If the after-tax MARR is 12% per year, which of the two fixtures should be recommended? Assume repeatability. Capital investment Annual operating expenses Useful life Market value Depreciation method Fixture X S30,000 $5,000 6 years $6,000 Fixture Y S50,000 $6,000 8 years $8,000 SL to zero book value over 5 years MACRS (GDS) with 5-year recovery period Click the icon to view the GDS Recovery Rates (rx) for the 5-year property class. Calculate the AW value for the Fixture X. AWx(12%)-3 (Round to the nearest dollar.)