"A lowa-based company is purchasing a delivery van for $38,000. The van will be depreciated under MACRS as a five-year property. The van's market value (salvage value) is expected to decrease by $4,300 per year. It is expected that the purchase of the van will increase its revenue by $12,000 annually. The O&M costs are expected to be $4,000 per year. The firm is in the 21% tax bracket, and its MARR is 15%. If the company plans to keep the van only two years, what is the net present worth