A salesperson from a different computer company claims that his machine, which costs $85,000 and has an estimated service life of four years, will generate annual savings for the city of $32,000. If the discount rate is 10%, the net present value of this system would be:

A. $16,440.

B. $23,175.

C. $63,512.

D. $101,440.

E. some other amount.