Winett Corporation is considering an investment in special$-$purpose equipment to enable the company to obtain a four$-$year municipal contract. The equipment costs $$212,000$ and would have no salvage value when the contract expires at the end of four years. Estimated annual operating results of the project are as follows:

$\backslash$table$[[\backslash$table$[[$Revenue from contract sales$],[$Expenses other than depreciation$],[$Depreciation $($straight$-$line basis$)]],\backslash$table$[[$$$211,000$