Oakmont Company has an opportunity to manufacture and sell a new product for a four-year period. The companys discount rate is 15% and it estimated the following costs and revenues for the new product: Cost of equipment needed $ 130,000 Working capital needed $ 60,000 Overhaul of the equipment in two years $ 8,000 Salvage value of the equipment in four years $ 12,000 Annual revenues and costs: Sales revenues $ 250,000 Variable expenses $ 120,000 Fixed out-of-pocket operating costs $ 70,000 When the project concludes in four years, the working capital will be released for investment elsewhere within the company. Calculate the net present value of this investment opportunity