Company X is considering the following investment proposals

initial investment:

depreciation asset (straight line) $72,000

working capital 8000

operation (per year for four years)

net cash flow 28,000

disinvestment:

salvage value of equipment $6000

recovery of working capital 8000

discount rate 10%

additional information for interest rate of 10% of four time period

Present value of a dollar .683

present value of an annuity of $1 3.170

what is the net present value for the investment?