A project requires an initial investment of $200,000 and expects to produce cash flows before taxes of $120,000 per year for two years. The company will have to spend $37,000 at the end of the project to comply with EPA requirements for closing the site. The corporate tax rate is 21 percent. The asset will depreciate using the MACRS year 3 schedule. The company's tax situation is such that it can use all applicable tax shields. The opportunity cost of capital is 11 percent. Assume that the asset can sell for book value at the end of the project Calculate the NPV for the project