Dog Up! Franks is looking at a new sausage system with an installed cost of $540,000. 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 $80,000. The sausage system will save the firm $170,000 per year in pretax operating cost, and the system requires an initial investment in next working capital of $29,000. If the tax rate is 34 percent and the discount is 10 percent, what is the NPV of this project?