Sorry about the delay. I like to use a DSLR or Mirrorless camera. I find it is an efficient way of digitising negatives.
To keep costs down, you could use extension tubes with a lens that you have. A copy stand is desirable, but I started with a tripod. A pig to set up, but it works. For a light source, you could use an iPad set to a white screen. For a neg holder I use Essential Film Holder.
To convert from negative to positive - I do it manually. Use Lightroom or whatever you have.
