Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$660,000.$ The asset qualifies for $100$ percent bonus

depreciation and can be scrapped for $$86,000$ at the end of the project's $5-$year life. The sausage system will save the firm $$185,000$

per year in pretax operating costs, and the system requires an initial investment in net working capital of $$37,000.$ If the tax rate is $21$

percent and the discount rate is $9$ percent, what is the NPV of this project?

Note: Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$