Urbana Corporation is considering the purchase of a new machine costing $172,000. The machine would generate net cash inflows of $46,428 per year for 5 years. At the end of 5 years, the machine would have no salvage value. Urbanas cost of capital is 14 percent. Urbana uses straight-line depreciation. The present value factors of annuity of $1.00 for different rates of return are as follows:

Period	12%	14%	16%	18%
4	3.037	2.914	2.798	2.690
5	3.605	3.433	3.274	3.127
6	4.111	3.889	3.685	3.498

The proposals net present value is (rounded to the nearest dollar):

A (12,613)

B -0-

C (4,627)

D 152,000