A firm contemplates buying an asset for $75,000. It will use the asset for 3 years, then sell it for $33,000. The sale will close out the assets CCA (capital cost allowance) account. The CCA rate for the asset class is 30%. What impact does the sale of the asset have on the NPV of the project in which the asset is used? The discount rate is 10% and the tax rate is 26%.