Exercise $5(15$ points$)$ Two fixtures are being considered for a particular job in a manufacturing firm. The pertinent data for their comparison are summarized in the following table. $\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|\}\backslash$hline & Fixture $\backslash ($ X $\backslash )$ & Fixture $\backslash ($ Y $\backslash )\backslash \backslash \backslash$hline Capital investment & $\backslash$$$30,000$ & $\backslash$$$40,000\backslash \backslash \backslash$hline Annual operating expenses & $\backslash$$$3,000$ & $\backslash$$$2,500\backslash \backslash \backslash$hline Useful life & $6$ years & $8$ years $\backslash \backslash \backslash$hline Market value & $\backslash$$$6,000$ & $\backslash$$$4,000\backslash \backslash \backslash$hline Depreciation method & SL to zero book value over $5$ years & MACRS $($GDS$)$ with $5-$year recovery period $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ The effective federal and state income tax rate is $\backslash (25\backslash \%\backslash ).$ Depreciation recapture is also taxed at $\backslash (25\backslash \%\backslash ).$ If the after$-$tax MARR is $\backslash (8\backslash \%\backslash )$ per year, which of the two fixtures should be recommended? Repairability assumptions can be assumed in your analysis.