Able Corporation has Project A with the following cash flows and a 6.8% cost of money: Numbers in parentheses are outflows. Both Year 0 and Year 3 cash flows are outflows. What is the net present value?

Year Cash flow

0 $(351,000)

1 $ 95,000

2 $180,000

3 $(300,000)

4 $ 280,000

5 $260,000

6 $180,000