Fictitious Commercial Bank is planning to set up an ATM machine at a shopping mall. The machine will cost the bank $60,000. The assumption of the management is that the ATM will reduce the per cash transaction cost by $3 and expected to be in operation for next 5 years. The forecasted annual cash transaction for year one to year five are $15,000, $20,000, $25,000, $25,000 and $30,000. With the cost of capital of 9%, What is the NPV of new ATM?*