Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$465,000.$ The system qualifies for $100$ percent bonus depreciation, and at the end of the project in $5$ years the sausage system can be scrapped for $$67,000.$ The sausage system will save the firm $$205,000$ per year in pretax operating costs and the system requires an initial investment in net working capital of $$26,000.$ If the tax rate is $23$ 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$.,32\mathrm{.}16.$