Carlos' Bakery is looking to purchase a new oven. Capital and installation costs are $660,000. Carlos himself wishes to depreciate this expense in a straight-line fashion over 4 years but you suggest that using a 4-year MACRS schedule (33.33% in year 1, 44.45% in year 2, 14.81 % in year 3, and 7.41% in year 4). If the bakery's marginal tax rate is 30%, what is the NPV of choosing the MACRS schedule over a straight -line schedule if the discount rate is 7%?