DCR Limited is considering the purchase a new machine at a cost of $100,000 and an expected useful life of 6 years at which time it could be sold for $8,000. The machine is expected to generate net cash inflows $21,500 in each of the six years. Using a discount rate of 5% what is the NPV of this project (rounded to nearest whole dollar)?

a.$2,231

b.$15,097

c.$17,127

d.$49,733