Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $170,000, would be depreciated on a straight-line basis over its 6-year life, and would have a zero salvage value. The sales would be $78,400 a year, with variable costs of $27,550 and fixed costs of $12,150. In addition, the firm anticipates an additional $16,500 in revenue from its existing facilities if the putt putt course is added. The project will require $2,750 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 9 percent and a tax rate of 40 percent?