INC Sporting Goods is expanding and, as a result, expects additional after-tax operating cash flows of $25,000 a year for 3 years. This expansion requires $90,000 in new fixed assets. These assets will be worthless at the end of the project. In addition, the project requires an additional inventory investment of $8,000, as well as an increase of $5,000 in the accounts payable account. INC expects to recover these amounts at the end of the project. What is the net present value of this expansion project at a 10-percent required rate of return? Please show your calculations: CF0 = ? CF1 = ? CF2 = ? CF3 = ? NPV = ?