Scott Investors, Inc., is considering the purchase of a $363,000 computer with an economic life of five years. The computer will be fully depreciated over five years using the straight-line method. The market value of the computer will be $63,000 in five years. The computer will replace 5 office employees whose combined annual salaries are $108,000. The machine will also immediately lower the firm’s required net working capital by $83,000. This amount of net working capital will need to be replaced once the machine is sold. The corporate tax rate is 35 percent. The appropriate discount rate is 13 percent.