A proposed new project will last for three years and requires the purchase of a lorax machine costing $90,000. The project has projected annual sales of $135,000, annual costs of $80,000, and annual depreciation of $30,000. The tax rate is 30%. Calculate operating cash flow. If the project also requires an immediate investment in net working capital of $15,000, what is the projects NPV? Assume the discount rate is 9%.