A bicycle manufacturer currently produces $215,000$ units a year and expects output levels to remain steady in the future. It buys chains from an outside supplier at a price of $$2\mathrm{.}10$ a chain. The plant manager believes that it would be cheaper to make these chains rather than buy them. Direct$$ in$-$house production costs are estimated to be only $$1\mathrm{.}60$ per chain. The necessary machinery would cost $201,000$ and would be obsolete after ten years. This investment could be depreciated to zero for tax purposes using a$$ ten$-$year straight$-$line depreciation schedule. The plant manager estimates that the operation would require $$47,000$ of inventory and other working capital upfront$($year $0),$ but argues that this sum can be ignored since it is recoverable at the end of the ten years. Expected proceeds from scrapping the machinery after ten years are $.15,075.$

If the company pays tax at a rate of $20\%$ and the opportunity cost of capital is $15\%$ what is the net present value of the decision to produce the chains$$ in$-$house instead of purchasing them from the$$ supplier?