An all equity financed project has a $5-$year life and is expected to generate the following net income:

year $1$: $$52$

year $2$: $$64$

year $3$: $$96$

year $4$: $$63$

year $5$: $$98$

The project has no investment in property, plant and equipment $($the production facilities are leased$).$

There is a time $0$ investment in net working capital for the project of $$12$ and then as follows over the life of the project:

year $1$: $$19$

year $2$: $$14$

year $3$: $$17$

year $4$: $$23$

year $5$: $$19$

All working capital accounts are zeroed out immediately at the end of the project.

The project cost of capital is $9\mathrm{.}7\%.$ The tax rate is $15\%.$

How much lower is the project NPV calculated based on expected cash flows vs the project NPV based on expected NI$?$ Give your answer to the nearest whole dollar.