joe fitness gym is considering a capital budgeting project to be built in kansas city that would require an intiial investment of $630,000 and working capital of $73,000. the working capital would be released for use elsewhere ath the end of the project in 3 years. the investment would generate annual cash inflows of $228,000 for the life of the project. at the end of the project, equipment that had been used in the project could be sold for $29,000. the company's discount rate is 12%. the net present value of the project is closest to?