2 . ABC Co . is considering replacing a 3D printer that was purchased two years ago with a useful life of & years ( 6 years of which is remaining ) . The CCA rate on this printer is 3096 . Currently , it can be sold for $2 500 . If this old printer is not replaced , it is no expected to have any value at the end of its useful life The replacement printer has a cost of 38 090 , and estimated useful life of 6 years , and an estimated salvage value of $809 . The CCA rate on this machine is also 3096 . The replacement printer would allow an output expansion , so sales would rise by 1 090 per year . Moreover , the new printer is more efficient and would reduce operating expenses by $1 500 per annum . The new printer would require an inventory increase of $2 000 , bu accounts payable would simultaneously increase by $500 . ABC Co . corporate tax rate is 3096 and its WACC is 156 . Should the company replace the old machine ? ( Hint . Calculate the MPV if you replaced the old printer now )