You have been asked by the president of your company to evaluate the proposed acquisition of a new special-purpose truck for $50,000. The truck falls into the MACRS 3-year class, is not eligible for either bonus depreciation or Section 179 expensing, and it will be sold after three years for $20,700. Use of the truck will require an increase in NWC (spare parts inventory) of $2,700. The truck will have no effect on revenues, but it is expected to save