Penny bought a new truck today from Middlefield Motors.She will receive a cash rebate of 5,900 dollars from Middlefield Motors today, pay 22,100 dollars to Middlefield Motors in 3 year(s), receive a cash rebate of 9,800 dollars from Middlefield Motors in 4 year(s), and pay 25,100 dollars to Middlefield Motors in 9 year(s).If the discount rate is 15.44 percent, then what is the present value of the cash flows associated with this transaction?