X Company is thinking about expanding the production of Product A and eliminating Product B. Expanding sales of A should result in additional firm profits of $11,000 per year for the next 5 years, but will require the purchase of some additional equipment, costing $12,000. This equipment should be worth $3,900 at the end of 5 years. By eliminating Product B, the firm will lose the product's $6,000 annual contribution margin but will save $13,000 of annual fixed costs. Assuming a discount rate of 5%, what is the net present value of expanding the production of Product A and eliminating Product B? A: $16,575 B: $22,045OC: $29,320 D: $38,996 | OE: $51,864 F: $68,980