Holms Manufacturing Company is considering the purchase of a new machine for" $250,000 that will reduce manufacturing costs by $90,000 annually. Holmes will use the straight-line method to depreciate the machine, and it expects to sell the machine at the end of its 5-year operating life for $23,000. The firm will need to increase net operating working capital by $25,000 when the machine is installed, but required operating working capital will return to the original level when the machine is sold after 5 years. Holmes' marginal tax rate is 40%, and it uses a 10% cost of capital to evaluate projects of this nature. What is the project's NPV