Six Years Ago,China Exporters Paid Cash for a New Packaging

Six years ago,China Exporters paid cash for a new packaging machine that cost $287,000.Three years ago,the firm spent $3,900 on repairs and modifications to the machine.The machine is now fully depreciated and has just sat idly in a back corner of the shop for the past seven months.The estimated value of the machine today is $125,500.The firm is considering using this machine in a new project.If it does so,what value should be assigned to this machine and included in the initial costs of the new project?

A) $0
B) $3,900
C) $125,500
D) $127,400
E) $143,500