Axis Corp. is studying two mutually exclusive projects. Project Kelvin involves an overhaul of the existing system; it will cost $$35,000$ and generate cash inflows of $$20,000$ per year for the next $3$ years. Project Thompson replaces the existing system; it will cost $$220,000$ and generate cash inflows of $$50,000$ per year for $6$ years. Using a$($n$)9\mathrm{.}04\%$ cost of capital, calculate each project's NPV$,$ and make a recommendation based on your findings.

The NPV of project Kelvin is $q,($Round to the nearest cent.$)$