A company with a MARR of 15% must install one of two production machines that provide equivalent service. Machine A has an initial cost of Rs 40,000 with an annual operating and maintenance (O&M) cost of Rs. 30,000 and a salvage value of Rs. 5,000 after its 5-year life. Machine B has an initial cost of Rs 60,000 with an annual operating and maintenance (O&M) cost of Rs. 20,000 and a salvage value of Rs. 12,000 after its 5-year life. As per present worth analysis which machine should be purchased?