Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $$185,000,$ would be depreciated on a straight$-$line basis over its $6-$year life, and would have a zero salvage value. The sales would be $$90,500$ a year, with variable costs of $$28,300$ and fixed costs of $$12,900.$ In addition, the firm anticipates an additional $$22,500$ in revenue from its existing facilities if the putt putt course is added. The project will require $$3,500$ of net working capital, which is recoverable at the end of the project. What is the net present value of this project at a discount rate of $12$ percent and a tax rate of $21$ percent?