Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $181,000, would be depreciated on a straight-line basis over its 5-year life, and would have a zero salvage value. The sales would be $91,000 a year, with variable costs of $28,100 and fixed costs of $12,700. In addition, the firm anticipates an additional $20,900 in revenue from its existing facilities if the putt putt course is added. The project will require $3,300 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 35 percent? O $68.988 O $33,140 O $29,840 O $19,131 O $31,267