The management of Arnold Corporation is considering the purchase of a new machine costing $430 , 000 . The company's desired rate of return is 10% . The present value factors for $1 at compound interest of 10% for 1 through 5 years are 0.909 , 0.826 , 0.751 , 0.683 , and 0.621 , respectively. In addition to this information, use the following data in determining the acceptability of the proposed purchase: What is the net present value for this investment? a. $152 , 000 b. $ ( 25 , 200 ) c. $25 , 200 d. $ ( 124 , 800 )