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 $ 145,000 $ 63,000 $ 9,500 $ 13,500 Cost of equipment needed Working capital needed 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 $ 280,000 $ 135,00 $ 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 1482. to determine the appropriate discount factors) using tables Required: Calculate the net present value of this investment opportunity (Round your final answer to the nearest whole dollar amount.) Not present value