Chettan, Inc. is considering an two$-$year project that has an initial after$-$tax outlay or after$-$tax cost of $$100,000.$ The future after$-$tax cash inflows from its project for year $1$ is $$30,000$ and for year $2$ is $$60,000.$ Chettan uses the Net Present Value method $($NPV$)$ and has a discount rate of $12\%.$ What is the NPV of this project?

Answer: $-25,383($please explain how to get this answer$)$