FITCO is considering the purchase of new equipment. The equipment costs $$326000,$ and an additional $$106000$ is needed to install it$.$ The equipment will be depreciated straight$-$line to zero over a $5-$year life. The equipment will generate additional annual revenues of $$274000,$ and it will have annual cash operating expenses of $$81000.$ The equipment will be sold for $$84000$ after $5$ years. An inventory investment of $$72000$ is required during the life of the investment. FITCO has a marginal tax rate of $28$ percent, and its cost of capital is $10$ percent. What is the project NPV$?$

$$159299.$

$$177613.$

$$196734.$

$$141983.$