X Company is considering replacing one of its machines in order to save operating costs. The following information is available:

Current machine
Current sales value	$4,000
Final sales value	0
Operating costs	63,000
New machine
Purchase cost	$73,000
Final sales value	3,000
Operating cost savings	21,000

Both machines will last for 5 more years.

Assuming a discount rate of 7%, what is the incremental net present value of replacing the current machine with the new machine?

A: $13,334

B: $15,067

C: $17,026

D: $19,239

E: $21,740

F: $24,566