Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$460,000.$ This cost will be depreciated straight$-$line to zero over the project$$s five$-$year life, at the end of which the sausage system can be scrapped for $$59,000.$ The sausage system will save the firm $$142,000$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$26,500.$ If the tax rate is $21$ percent and the discount rate is $9$ percent, what is the NPV of this project?