Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $$171,000,$ would be depreciated on a straight$-$line basis over its $4-$year life, and would have a zero salvage value. The sales would be $$97,400$ a year, with variable costs of $$27,600$ and fixed costs of $$12,200.$ In addition, the firm anticipates an additional $$16,900$ in revenue from its existing facilities if the putt putt course is added. The project will require $$2,800$ 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 $22$ percent?