A machine costs $25 000 It is expected to generate annual revenue of $8000 and annual expenses of $2000 each year for five years. The required rate of return is 12 per cent. What is the net present value of the machine? A $21 630 B $28 840 C. ($3370) D.$3840 The mayor of Smalltown. Western Australia, is considering the purchase of a computer system to automate the city's rate collections The system costs $75 000 and has an estimated life of five years The mayor estimates the following savings will result if the system is purchased If Smalltown uses a 10 per cent discount rate for capital Budgeting decisions, what is the net present value of the computer system? A $79 057 B $11 658 C.$4057 D $63 342