Company A is considering a new project and needs your help in evaluating it. The new project will yield additional revenues of $100 in year 1 and $200 in year 2. The cost of the new project is mostly incurred in year 1 ($250). Suppose company A has a discount rate of 2%, i.e. a dollar in year 2 is worth only 98 cents in year 1. Compute the net present value of this new project for company A? Is it a viable project?