Bendog’s Franks is looking at a new sausage system with an installed cost of \($305,000.\) This cost will be depreciated straightline to zero over the project’s five-year life, at the end of which the sausage system can be scrapped for \($60,000.\) The sausage system will save the firm \($90,000\) per year in pretax operating costs, and the system requires an initial investment in net working capital of \($27,000.\) If the tax rate is 34 percent and the discount rate is 10 percent, what is the NPV of this project?