JT Engineering wants to buy a machine that costs $158,000, has a 20-year life, and a $12,000 salvage value. Annual cash inflows are $66,000 and annual cash outflows are $41,000. JT requires a 14% return, which has an annuity present value factor of 6.6231 and a single future amount present value factor of 0.0728. What is the NPV of this purchase to the nearest dollar? Select answer from the options below