14. Your friend in mechanical engineering has invented a money machine. The main drawback of the machine is that it is slow because it takes one year to manufacture a $100 note. However, once built, the machine will last forever and will require no maintenance. The machine will cost $1,000 today (that is, year 0) to build but it will take one year to build the machine itself. Your friend wants to know if she should invest the money to construct the machine. If the interest rate is 9.5% per annum, the NPV of the machine today is closest to: A. -$38.70. B. $52.60. C. $961.30. D. $1,052.60