The following present value factors are provided for use in problem. Xavier Co wants to purchase a machine for $37,000 with a four life and a $1000 salvage value. Xavier requires an 8% return on investment. They expect year end net cash flows are $12000 in each of the four year's. What is the machine's net present value round to the nearest whole dollar)? $2.745 $3.480 $40.480 $(2.745) $(3.480)