X Company is considering replacing one of its machines in order to save operating costs. Operating costs with the current machine are $69,000 per year; operating costs with the new machine are expected to be $32,000 per year. The new machine will cost $55,000 and will last for five years, at which time it can be sold for $1,500. The current machine will also last for five more years but will not be worth anything at that time. It cost $32,000 three years ago but is currently worth only $7,000. Assuming a discount rate of 4%, what is the incremental net present value of buying the new machine instead of keeping the current machine? A: $81,350 B: $117,957 OC: $171,038 OD: $248,005 OE: $359,607 OF: $521,430