A private gym is looking at a new set of sports equipment with an installed cost of $515,000. This cost will be depreciated straight-line to zero over the projects five-year life, at the end of which the sports equipment can be scrapped for $81,000. The sports equipment will save the gym $153,000 per year in pretax operating costs, and the equipment requires an initial investment in net working capital of $32,000. If the tax rate is 22 percent and the discount rate is 10 percent, what is the NPV of this project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)