Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $189,000, would be depreciated on a straight-line basis over its 5-year life, and would have a zero salvage value. The sales would be $95,000 a year, with variable costs of $28,500 and fixed costs of $13,100. In addition, the firm anticipates an additional $24,100 in revenue from its existing facilities if the putt putt course is added. The project will require $3,700 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 14 percent and a tax rate of 25 percent?