Magic Corporation, an amusement park, is considering a capital investment in a new exhibit. The exhibit would cost $159,667 and have an estimated useful life of 6 years. It will be sold for $67,300 at that time, (Amusement parks need to rotate exhibits to keep people interested. It is expected to increase net annual cash flows by $28,400. The company's borrowing rate is 8%. Its cost of capital is 10%. Calculate the net present value of this project to the company and determine whether the project is acceptable