A firm is considering replacing an existing machine with a new machine. Both machines are expected to have a 5-year running life. The existing machine was purchased two years ago for $140,000 and has a current book value of $100,000. The existing machine will continue to be depreciated on a straight- line basis over the next five years. The new machine can be purchased for $150,000 and installed for $10,000. It will be depreciated as a MACRS five-year class asset (20.00%, 32.00%, 19.20%, 11.52%, 11.52% and 5.76%). The existing machine is expected to generate revenues of $150,000 per year over the next 5 years, while the new machine is expected to generate annual revenues of $170,000 over each of the next five years. Given this, what is the net cash flow for Year 4? Assume the tax rate is 25 percent. O $13,460 O $17.520 $22,300 O $15,640 $14,608