FrogCo purchases a piece of equipment for $100,000 at the beginning of the current year. The new piece of equipment increases the productivity of FrogCo, resulting in $60,000 of BTCF next year, $50,000 of BTCF in two years, and $40,000 of BTCF in three years. The equipment will be depreciated over the next three years: $50,000 next year, $30,000 in two years, and $20,000 in three years. Assume all cash flows occur at the beginning of the period. Assuming an 8% discount rate and MTR of 21%, what is the NPV of this transaction