Dog Up! Franks is looking at a new sausage system with an installed cost of $460,000. This cost will be depreciated straight line to zero over the project’s five-year life, at the end of which the sausage system can be scrapped for $55,000. The sausage system will save the firm $155,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $29,000. If the tax rate is 21 percent and the discount rate is 10 percent, what is the NPV of this project?