Horizon Inc. is analyzing the desirability of a capital expenditure that will allow them to produce and sell a new product. They have a required return of 14.0%, and have estimated the project will have an initial investment and incremental after-tax annual cash flows as shown below: Year Cash Flow 0 - $365,000 1 60,000 97,500 3 179.000 4 250,000 What is the Net Present Value (NPV) for this project