A company wants to purchase a new machine at a cost of $92,000. Its goal is to reduce expenses and increase net cash flow. 

 Specifically, the net cash flow for the next 4 months would be zero, while that for the end of months 5-12 would be $2,000. The next net cash flows would be $25,000 in 2 years, then $26,000 in 3 years, and $27,000 in 4 years. In 4 years, she also plans to resell the machine and obtain $46,000. 

 What is the net present value of the project, if the discount rate is 1% per month?