Wisconsin Cheese Factory is considering buying a cow milking machine that costs $132,500 and generates annual cash flows of $23,900 per year for ten years. Wisconsin Cheese has a discount rate of 12.47% for such projects. If the internal rate of return of the milking machine is also 12.47%, the machine will have a

A : zero net present value.

B : present value of ($8,560).

C : present value of $12,546.

D : present value of ($12,785).