Lander Company has an opportunity to pursue a capital budgeting project with a five-year time horizon After careful study. Lander estimated the following costs and revenues for the project: The piece of equipment mentioned above has a useful life of five years and zero salvage value. Lander uses straight-line depreciation for financial reporting and tax purposes The company's tax rate is 40% and its after-tax cost of capital is 12%. When the project concludes in five years the working capital will be released for investment elsewhere within the company. Required: Calculate the net present value of this investment opportunity