A company is studying the production of a new commodity whose annual sales are estimated at $120,000 and the annual manufacturing expenses other than the depreciation are $45,000 , and the sales value and payment of expenses are received at the end of each year. The manufacture of the commodity needs a production line that costs $80,000 , and its useful life is estimated at ten years and is sold after that. With a value of $5000 , and it will be depreciated in the accounting and tax method by the straight-line method, i.e. at the rate of $7500 annually, and the investment at the beginning of the first year of manufacturing requires a working capital of $10,000 , to be recovered at the end of the last year of the project's life, the company is subject to an income tax rate of 25% ,The required annual rate of return on investment is 20%.

Requirement: Calculate the net present value of the project, and whether or not the company recommends investment in it.