ABC Company has an opportunity to manufacture and sell a new product for a four-year period. The company's discount rate is 15% After careful study, Oakmont estimated the following costs and revenues for the new product Cost of equipment needed Working capital needed i Overhaul of the equipment in year two Salvage value of the equipment in four years Annual revenues and costs Sales revenues Variable expenses Fixed out-of-pocket operating costs $145,000 $63,000 5 9.500 $ 13,500 $280,000 $135,000 $ 73,000 When the project concludes in four years the working capital will be released for investment elsewhere within the company Click here to view Exhibit 148-1 and Exhibit 148-2. to determine the appropriate discount factor(s) using tables. Required: Calculate the net present value of this investment opportunity. (Round your final answer to the nearest whole dollar amount.) Net present value