Poe Company is considering the purchase of new equipment costing $88,500. The projected net cash flows are $43,500 for the first two years and $38,500 for years three and four. The revenue is to be received at the end of each year. The machine has a useful life of 4 years and no salvage value. Poe requires a 10% return on its investments. The present value of an annuity of $1 and present value of an annuity of $1 for different periods is presented below. Compute the net present value of the machine (rounded to the nearest whole dollar)