You have been asked by the CFO of your company to evaluate the proposed acquisition of a new manufacturing machine. The machine's purchase price is $81,000, and it would cost another $12,500 to modify it so that it can be used by your firm. The machine, which falls into the MACRS 5-year class, would be sold after five years for $3,000. (Year 1, 20%, 2, 32% 3, 19% 4, 12% 5,11% 6, 6%.) Use of the machine would require an increase in net working capital (more expensive raw materials) of $2,000. The machine would have no effect on revenues, but it is expected to save the firm $33,000 per year in before-tax operating costs, mainly labor. The firm's marginal tax rate is 35 percent, and its required rate of return for such investments is 14 percent. Should the machine be purchased?