7,Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $171,000, would be depreciated on a straight-line basis over its 4-year life, and would have a zero salvage value. The sales would be $93,500 a year, with variable costs of $28,050 and fixed costs of $12,650. In addition, the firm anticipates an additional $20,500 in revenue from its existing facilities if the putt putt course is added. The project will require $3,250 of net working capital, which is recoverable at the end of the project. What is the net present value of this project at a discount rate of 13 percent and a tax rate of 34 percent