A manufacturing company is considering purchasing a machine (Machine A) that costs $30,000 and is expected to last 12 years, with a salvage value of $3,000. Annual operating costs are expected to be $9,000 for the first 6 years; of $10,500 per year for the following 3 years, and finally $12,000 in the last 3 years of its estimated useful life. Another alternative for the company is to purchase a highly automated machine (Machine B) at a cost of $58,000. This machine has a useful life of 12 years, however, due to its high technology and specialized design, its salvage value would be zero at the end of this life. Operating costs for Machine B are estimated to be only $4,000 per year on a constant basis over 12 years of use. If the company's MARR rate is 20% effective per year, determine the best alternative based on the Net Present Value criterion.