Penny bought a new truck today from Middlefield Motors.She will receive a cash rebate of 4,800 dollars from Middlefield Motors today, pay 22,800 dollars to Middlefield Motors in 1 year(s), receive a cash rebate of 9,200 dollars from Middlefield Motors in 4 year(s), and pay 27,800 dollars to Middlefield Motors in 9 year(s).If the discount rate is 3.2 percent, then what is the present value of the cash flows associated with this transaction?Note: the correct answer is less than zero.