Capa Corporation is considering the purchase of a new machine costing $169,000. The machine would generate net cash inflows of $43,690 per year for 5 years. At the end of 5 years, the machine will have a salvage value of $12,000. Capa's cost of capital (discounting interest rate) is 14 percent. Using excel spreadsheet or financial calculator, what is the net present value of the investment? (rounded to the nearest dollar): Net cash inflows occur at the end of each year. O a. $21,921 O b. $(12,775) O c. $13,070 d. $(19,009)