Cullman Transport Company is considering investing in a truck that is expected to generate cash inflows of $44,000 per year. The purchase price of the truck is $192,000. The expected life of the truck is 4 years and it has a salvage value of $53,000. Cullman has a required rate of return of 5 percent. Based on this information the net present value of this investment opportunity is (Use the PV of $1 and PVA of $1 tables)