An after-tax analysis for a new $50,000 machine proposed for a fiber optics manufacturing line is in process. The CFBT for the machine is estimated at $20,000. If a recovery period of 5 years applies, use the present-worth-of-taxes criterion, an effective tax rate of 35%, and a return of 8% per year to compare the following: straight line, DDB, and MACRS depreciation. Use a 6-year period to accommodate the MACRS half-year convention.