5. A corporation acquires specialized machinery for $200,000 with a useful life of 9 years. The machinery has an annual benefit of $40,000 and a salvage value of $20,000. Calculate the before-tax cash flow, annual depreciation expense, taxable income, yearly taxes, and after-tax cash flow, considering a 30% bonus depreciation for the first year and straight-line after that and a state income tax rate of 9%.