A portable concrete test instrument used in construction for evaluating and profiling concrete surfaces (MACRSGDS 5-year property class) is under consideration by a construction firm for $22,000. The instrument will be used for 6 years and be worth $2,000 at that time. The annual cost of use and maintenance will be $9,500. Alternatively, a more automated instrument (same property class) available from the manufacturer costs $29,000, with use and maintenance costs of only $7,500 and salvage value after 6 years of $3,000. The marginal tax rate is 40 percent, and MARR is an after-tax 12 percent. Determine which alternative is less costly, based upon comparison of after-tax annual worth.