Assume that a distillation unit with an initial cost of RM 190,000 is expected to have a useful life of 8 years, with a salvage value of RM 15,000 at the end of its life. Also, it is expected to generate a net cash flow above maintenance and expenses amounting to RM 45,000 each year. Assuming a selected discount rate of 10%, calculate the Net Present Value (NPV)