Accurate Industries purchased a new machine has an initial cost of $54,000 and produces savings of $19,000/year.a)The depreciation is based on a 5 year MACRS property (20%, 32%, 19.2%, 11.52%, 11.52%, 5.76%). What is the Book Value when the equipment is sold in year 5*? _____________(ans. $x,xxx)b) Calculate the ATCF if the operation is discontinued after 5 years and the equipment is sold for $11,100. Assume a tax rate of 34%.What is the after tax IRR? ___________   (ans. xx.x%)If the after tax MARR is 15%, is this a good investment? ________ (ans. Yes or No)