Delia Landscaping is considering a new 4 -year project. The necessary foxed assets will cost $191,000 and be depreciated on a 3 year MACRS and have no salvage value. The MACRS percentages each year are 33.33 percent, 44.45 percent, 14.81 percent, and 7.41 percent, respectively. The project will have annual sales of $128,000, variable costs of $34,300, and foxed costs of $12,750. The project will also require net working capital of $3,350 that will be returned at the end of the project. The compary has a tax rate of 40 percent and the project's required return is 10 percent. What is the net present value of this project