A small factory is considering replacing its existing coining press with a newer, more efficient one. The existing press was purchased five years ago at a cost of $175,000, and it is being depreciated according to a 7-year MACRs depreciation schedule. The CFO estimates that the existing press has 6 years of useful life remaining. The purchase price for the new press is $298,000. The installation of the new press would cost an additional $32,000, and this cost would be added to the depreciable base. The 540