Oakmont Company has an opportunity to manufacture and sell a new product for a four-year period. The company's discount rate is 13%. After careful study, Oakmont estimated the following costs and revenues for the new product: Cost of equipment needed $ 135,000 Working capital needed: Overhaul of the equipment in year two Salvage value of the equipment in four years Annual revenues and costs: Sales revenues Variable expenses Fixed out-of-pocket operating costs $ 61,000 $7,000 $ 11,000 $ 260,000 $ 125,000 $ 71,000 When the project concludes in four years the working capital will be released for investment elsewhere within the company. Click here to view Exhibit 14B-1 and Exhibit 14B-2, to determine the appropriate discount factor(s) using tables. Required: Calculate the net present value of this investment opportunity. (Round your final answer to the nearest whole dollar amount.) Net present value