Delia Landscaping is considering a new 4-year project. The necessary fixed assets will cost $185,000 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 $122,000, variable costs of $32,500, and fixed costs of $12,600. The project will also require net working capital of $3,200 that will be returned at the end of the project. The company has a tax rate of 40 percent and the project's required return is 12 percent. What is the net present value of this project?