Boston Company Is Contemplating the Purchase of a New Machine

Boston Company is contemplating the purchase of a new machine on which the following information has been gathered:
$\begin{array}{|l|r|}\hline \text { Cost of the Machine } & \$ 38,900 \\\hline \text { Annual Cash Inflows Expected } & \$ 10,000 \\\hline \text { Salvage Value } & \$ 5,000 \\\hline\end{array}$
$$\begin{array} { | l | l | } \hline \text { Life of the Machine } & 6 \text { years } \\\hline\end{array}$$
The company's discount rate is 16%,and the machine will be depreciated using the straight-line method.Given these data,what is the net present value of the machine to the nearest dollar,by not rounding intermediate calculations? (Ignore income taxes in this problem.)

A) ($26,100) .
B) ($23,900) .
C) $0.
D) $26,100.