Copa Corporation Is Considering the Purchase of a New Machine

Copa Corporation is considering the purchase of a new machine costing $169,000. The machine would generate net cash inflows of $43,690 per year for 5 years. At the end of 5 years, the machine would have no salvage value. Copa's cost of capital is 14 percent. Copa uses straight-line depreciation.
Using a spreadsheet or financial calculator, determine the net present value for the investment.
The proposal's net present value is (rounded to the nearest dollar) :

A) $ (19,009)
B) $ (49,450)
C) $ 1,070
D) $ 18,921