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	$6,000
Final sales value	0
Operating costs	68,000
New machine
Purchase cost	$72,000
Final sales value	2,500
Operating costs	41,000

Both machines will last for 5 more years.

Assuming a discount rate of 5%, what is the incremental net present value of replacing the current machine with the new machine?

A: $39,732

B: $52,843

C: $70,281

D: $93,474

E: $124,320

F: $165,346