Use the following information to answer this two$-$part question.

A firm is considering investing in a new machine that will cost $$400,000$ and will be depreciated straight$-$line over five years. The firm's marginal tax rate is $20\%.$ The firm plans to sell the machine after the $5$ years of use for scrap. It believes it can get $$25,000$ for the scrap parts at that time.

$1)$ What is the annual depreciation tax shield of purchasing the machine?

$2)$ What is the incremental cash flow from selling the machine?

Group of answer choices

$$44,000$ and $$5,000$

$$16,000$ and $$20,000$

$$15,000$ and $$15,000$

$$32,000$ and $$26,000$