On January 1, 2021, X Company bought a machine for $41,000. It's now January 1, 2022, and management is disappointed that 2021 operating costs with the machine were $30,000. Since they are expecting future operating costs to continue to be $30,000 a year, they are considering replacing the machine with a new one. Although the new machine will cost $46,000, operating costs with the new machine will only be $24,000 each year. Both machines will last for 4 more years. The current machine can be sold immediately for $10,000 but will have no salvage value at the end of 4 years. The new machine will have a salvage value of $5,000 at the end of 4 years. Assuming a discount rate of 4%, what is the net present value of replacing the current machine with the new one? OA: $-5,622 B: $-7,477 C: $-9,945 D: $-13,227 E: $-17,592 OF: $-23,397