Brenda's Place (BP) is a national chain of short-order restaurants that has been very successful over the past 15 years. However, the growth potential in this market has declined and therefore BP's management is contemplating investing in a new line of business-publishing. BP can enter this new field by purchasing and renovating a small building in downtown Chicago at a cost of $80,000, which will be depreciated on a straight-line basis to a zero book value over 10 years. Although the depreciable life is 10 years, the entire project is expected to be sold off for a salvage value of $50,000 at the end of 8 years. It is estimated that the project would increase sales by $100,000 per year during the next 2 years and by another $50,000 ($150,000 above current sales) in years 3 through 8. Variable costs (including all labor and material) will be 60% of sales and an increase of $10,000 per year in other annual operating expenses is expected. About $80,000 of added receivables and inventories will be needed. Accounts payable are expected to increase by $20,000. BP is completely equity-financed and has a current cost of equity capital of 15%, which corresponds to a beta of 2.0. The publishing business has an unleveraged beta of 1.4. The rate of return on the market portfolio is 10%. BP's tax rate is 40%. What is the NPV of this project