A new machine is expected to produce a MACRS deduction in three years of $$70,000.$

Year FV of $$1$ at $7\%$ FV of an ordinary annuity at $7\%$ PV of $$1$ at $7\%$ PV of an ordinary annuity at $7\%$

$11\mathrm{.}0701\mathrm{.}0000\mathrm{.}9350\mathrm{.}935$

$21\mathrm{.}1452\mathrm{.}0700\mathrm{.}8731\mathrm{.}808$

$31\mathrm{.}2253\mathrm{.}2150\mathrm{.}8162\mathrm{.}624$

$41\mathrm{.}3114\mathrm{.}4400\mathrm{.}7633\mathrm{.}387$

$51\mathrm{.}4035\mathrm{.}7510\mathrm{.}7134\mathrm{.}100$

$61\mathrm{.}5017\mathrm{.}1530\mathrm{.}6664\mathrm{.}767$

If the company has a$($n$)7\%$ after$-$tax hurdle rate and is subject to a $30\%$ income tax rate, the correct discounted net cash flow to include in an acquisition analysis would be:

Multiple Choice

$$0.$

$$17,136.$

$$39,984.$

$$74,256.$

None of the other answers is correct.