Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost 172,000,wodbedeiatedonastraight-lebasisoverits5-yearlife,andwodhaveazerosalvavalue.Thesaswodbe86,500 a year, with variable costs of 27,650andfixedcostsof12,250. In addition, the firm anticipates an additional 17,300reveeomitsestgfacilitiesifthepupucourseisadded.Theprojectwillrequire2,850 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 13 percent and a tax rate of 21 percent?