Offered the opportunity to to purchase a business in $2024,$ purchase price is $$180,000.$ The business has shown a steady net income growth of $5\%$ annually over several years. The net income is $$30,575$ annually. After purchasing it $,$ the plan is to sell it in $10$ years for $$240,000.$ The cost of capital is $7\%.$ What is the net present value analysis?