ABC Corporation has hired you to evaluate a new four year project for the firm. The project will require the purchase of a $800,000 work cell. The work cell will be straight-line depreciated to zero with a 20-year useful life. The project will require new employees to be trained at a cost of $60,000. Finally, the firm will invest $10,000 in net working capital to ensure the project has sufficient resources to be successful. The project will generate annual sales of $900,000 with expenses estimated at 40% of sales. Net working capital will be held constant throughout the project. The tax rate is 21%. The work cell is estimated to have a market value of $500,000 at the end of the fourth year. The firm expects to reclaim 80% of the final NWC position. The cost of capital is 12%. What is the NPV of the project