Fritz Electronics is evaluating the proposed acquisition of a new Turboencabulator. The machine will cost $233,000.The machine is in Class 43 with a depreciation rate of 30%, and will be worth $138,635 after 2 years of use. The machine will require an increase in net working capital of $10,000 and will have no effect on revenues, but is expected to save the firm $150,000 per year in before-tax operating costs, mainly labour.The company's cost of capital is 10% and the marginal tax rate is 40%. What is the NPV for the proposed acquisition?The operating cash flows in each of the two years are $103,980 and $113,766, respectively.

A) $65,388 B) *$68,388 C) $69,123 D) $70,123 E) $71,123