Calculate the net present value at year 0 for the following cash flows and interest rates compounded semi-annually (rounded $ to two places after the decimal). The year 0 cash flow is $44, the year 1 cash flow is $89, and the year 2 cash flow is $112. The interest rate for the first period (year 0 to 1) is 3% and the interest rate for the second period (year 1 to 2) is 8%.