You have been asked by the president of your company to evaluate the proposed acquisition of a new special$-$purpose truck for $$50,000.$ The truck falls into the MACRS three$-$year class, and it will be sold after three years for $$20,100.$ Use of the truck will require an increase in NWC $($spare parts inventory$)$ of $$2\mathrm{.}100.$ The truck will have no effect on revenues, but it is expected to save the firm $$17,000$ per year in before$-$tax operating costs, mainly labor.