Canine Corporation is planning on investing in a line of breed stationery. They expect sales to be $50,000 for the first two years, then drop to $30,000 for the next three years and then decline to $15,000 for the remaining five years of the product's lifecycle. Management has determined the firm would have to invest $180,000 at the beginning of the projects life for a new printing press and miscellaneous equipment. The firm's opportunity cost for investment is an annual rate of 12 percent. What is the net present value (NPV) of the firms investment? Should the firm invest in this project? Explain why or why not.