Butler Corporation is considering the purchase of new equipment costing $84,000. The projected annual income from the equipment is $3,000, after deducting $28,000 for depreciation. The revenue is to be received at the end of each year. The machine has a useful life of 3 years and no salvage value. Butler requires a 9% return on its investments. The present value of an annuity of $1 for different periods follows: What is the net present value of the machine (rounded to the nearest whole dollar)