Memphis Co. is considering purchasing a machine for $83,200 that will increase cash flows by $40,000 in the first year, 30,000 the second year and $25,000 the third year. the machine will have no residual value. the minimum rate of return is 10 percent. the present value factors at 10 percent for the three years are 0.909, 0.826 and 0.751 respectively. using this information for Memphis, the machines net present value is _______