Beluga Inc. is considering an two$-$year project that has an initial after$-$tax outlay or after$-$tax cost of $$50,000.$ The future after$-$tax cash inflows from its project for year $1$ is $$40,000$ and for year $2$ is $$40,000.$ Beluga uses the Net Present Value method $($NPV$)$ and has a discount rate of $11\%.$ What is the NPV of this project?