What is the ATCF rate of return for a machine that cost 100,000, lasts for 5 years, has zero salvage value, is classified as 3 year MACRS property, produces net revenues after deducting direct and indirect expenses but not depreciation of 26,000 in year 1, 40,000 in years 2 to 4, and 10,000 in year 5 using a tax rate of 21.00%.