Xavier has 2 investment choices. The UK machine costs $20,000 and has a salvage of $3,500 at the end of the second year. The USA machine costs $10,000 more than the UK one but has a slightly better performance yield

n	UK	USA
0	-$20,000	-$30,000
1	$10,000	$25,000
2	$3,500	$18,000

If your MARR is 18%, Use incremental investment analysis and evaluate