You must evaluate the purchase of a proposed spectrometer for your company that will save the company $95,000 per year in before-tax labor costs. The base price is $200,000 but it would cost another $60,000 to make required modifications. Also, $15,000 would need to be spent to add additional net working capital. The equipment would be depreciated using MACRS over a three-year life (rates are 33%, 45%, 15%, and 7%). In three years, it will be sold for an estimated