Eugene Ward hopes to be the owner of a sole proprietor hamburger shop. He recently learned that he can purchase a hamburger grill that will cook hamburger twice as fast as the existing grills for $20,000. This grill would be depreciated straight line over 10 years to a salvage value of $2,000. Eugene expects that the new grill will produce sales of $30,000 per year for the next 10 years. Working capital is expected to increase by $5,000 immediately, mostly from additional hamburger patties. Eugene expects the new grill can be sold to another restaurant in 10 years for $5,000. Eugenes marginal tax rate is 24%. If the opportunity cost of capital is 12%, then the NPV for this venture is closest to: