Duddy Kravitz owns the Saint Viateur Bagel store. His world-famous bagels are hand rolled, boiled and baked in a wood-burning oven. Uncle Benjy thinks that the wood oven should be replaced by a modern gas oven, which would reduce costs by $36,500 per year. Duddy is considering Uncle Benjy's idea, but he only plans to be in business for another two years. The current oven was purchased thirty years ago for $20,000. It could be sold today for $5,000 and will be worth $3,000 in two years. A new oven costs $105,000 today and could be sold for $85000 in two years. Ovens are in class 8 with a 20% depreciation rate. Assume that investment cash flows occur immediately, and that sales and production costs occur at the end of the year. Duddy forecasts that incremental operating cash flows will be $27,225 in Year 1 and $30,025 in Year 2. Duddy's cost of capital is 9% and the tax rate is 35%. What is the NPV for the proposed acquisition if the cost of capital is 9%?