XYZ operates indoor tracks. The firm is evaluating the Santa Fe project, which would involve opening a new indoor track in Santa Fe. During year 1, , XYZ would have total revenue of $167,000 and total costs of $78,100 if it pursues the Santa Fe project, and the firm would have total revenue of $149,000 and total costs of $73,200 if it does not pursue the Santa Fe project. Depreciation taken by the firm would be $75,500 If the firm