X Company is considering replacing one of its machines in order to save operating costs. Operating costs with the current machine are $68,000 per year; operating costs with the new machine are expected to be $40,000 per year. The new machine will cost $47,000 and will last for six years, at which time it can be sold for $3,000. The current machine will also last for six 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 5%, what is the incremental net present value of buying the new machine instead of keeping the current machine? A: $83,493 B: $104,366 C: $130,458 D: $163,072 E: $203,840 F: $254,800