Zeta Printers is considering replacing the existing press with a more efficient press. The new press costs $129,093 and requires $12,211 in installation costs. The old press was purchased 3 years ago for $106,708 and it required another $14,006 in installation costs at that time. and can be sold for $41,908 net of any removal coats today. The New Press will increase revenue by $300000 and cut costs by $100000. Both presses are depreciated under the MACRS 5 -YEAR recovery schedule. The firm is in 38% marginal rate. The depreciation rates for the assets under 5 year MACRS are as follow 20% for year 1,32% for year 2,19% for year 3,12% for year 4,12% for year 5 and 5% for year 6. calculate the tax effect of the sale of old machine in calculating initial investment If the tax effect is resulting in outflow input the number as a positive number. If the tax effect results in a tax payment inflow input as a negative number