For the given cash flows, suppose the firm uses the NPV decision rule.

Year Cash Flow

$0$$ $157,000$

$159,000$

$280,000$

$364,000$

a$.$

At a required return of $7$ percent, what is the NPV of the project? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ At a required return of $21$ percent, what is the NPV of the project?