Your friend in mechanical engineering has invented a money machine. The main drawback of the machine is that it is slow. It takes one year to manufacture $300. However, once built, the machine will last forever and will require no maintenance. The machine can be built immediately, but it will cost $3,275 to build. Your friend wants to know if he should invest the money to construct it. If the interest rate is 8.5% per year, what should your friend do? What is your advice if the machine takes one year to build? The NPV of the machine is $ (Round to the nearest dollar.)