Urbana Corporation is considering the purchase of a new machine costing $172,000. The machine would generate net cash inflows of $46,428 per year for 5 years. At the end of 5 years, the machine would have no salvage value. Urbanas cost of capital is 14 percent. Urbana uses straight-line depreciation. The present value factors of annuity of $1.00 for different rates of return are as follows: