Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $171,000, would be depreciated on a straight-line basis over its 4-year life, and would have a zero salvage value. The sales would be $98,400 a year, with variable costs of $27,900 and fixed costs of $12,500. In addition, the firm anticipates an additional $19,300 in revenue from its existing facilities if the putt putt course is added. The project will require $3,100 of net wo anadditional will require $3,100 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 15 percent and a tax rate of 34 percent