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 $171,000 and total costs of $76,400 if it pursues the Santa Fe project, and the firm would have total revenue of $149,000 and total costs of $70,900 if it does not pursue the Santa Fe project. Depreciation taken by the firm would be $75,700 if the firm pursues