An investment has a four-year life and costs $180,000 initially. It has an annual before-tax operating income of $35,000 in the first year. Operating incomes are expected to decrease at a rate of 3% over the life of the investment. Assuming no salvage value for the investment. The depreciation cost is $8.000 each year. The corporate tax rate is 35% and the appropriate discount rate is 9%. The NPV of this investment is $ (Note: please retain at least 4 decimal places in the calculation and keep at least 2 decimal places in your final answer.)