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Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $181,000, would be depreciated on a straight-line basis over its 5-year life, and would have a zero salvage value. The sales would be $91,000 a year, with variable costs of $28,100 and fixed costs of $12,700. In addition, the firm anticipates an additional $20,900 in revenue from its existing facilities if the putt putt course is added. The project will require $3300 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 12 percent and a tax rate of 35 percent? $31,267 $68,988 $19.131 $19.729 $34.095