28. A company is considering an opportunity to expand its line of business. After careful study, the company estimates the following costs and revenues for the new product: Annual Cash Revenues and Costs: Sales $190,000 Cost of Goods Sold 100,000 Other Out-of-Pocket Costs 20,000 Cost of Equipment Needed $200,000 Working Capital Needed 40,000 Overhaul of Equipment in Three Years 20,000 Salvage Value of Equipment in Five Years 15,000 Annual Depreciation 40,000 What is the net present value of this opportunity if the company uses a 10% discount rate