Outdoor Sports is considering adding a putt-putt golf course to its facility. The course would cost $163,000, would be depreciated on a straight-line basis over its 4-year life, and would have a zero salvage value. The sales would be $92,000 a year, with variable costs of $28,200 and fixed costs of $12,800. In addition, the firm anticipates an additional $21,700 in revenue from its existing facilities if the putt putt course is added. The project will require $3,400 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 21 percent