Club Corp is considering buying a new air condtioning system. The new air condtioning system would be purchased today for $$52,000.$ It would be depreciated straight$-$line to $$4,000$ over $2$ years. In $2$ years, the air condtioning system would be sold and the after$-$tax cash flow from capital spending in year $2$ would be $$22,000.$ The air condtioning system is expected to reduce costs by $$36,000$ in year $1$ and by $$4,000$ in year $2.$ If the tax rate is $50\%$ and the cost of capital is $10\mathrm{.}93\%,$ what is the net present value of the new air condtioning system project?