A chemical process will save Kamala Nehru Park $134,400 per year in operating costs. The cost of the chemical process is $436,800 and is depreciated straight-line to zero over its 5-year life. The salvage value of the process is $67,200. What is the NPV if the tax rate is 25 percent, the discount rate is 9 percent and the process requires an initial investment of NWC of $31,360