Pun Land is considering adding a miniature golf course to its facility. The course would cost $48,000, would be depreciated on a straight line basis over its 3-year life, and would have a zero salvage value. The estimated income from the golfing fees would be $33,000 a year with $11,000 of that amount being variable cost. The fixed cost would be $6,000. In addition, the firm anticipates an additional $13,000 in revenue from its existing facilities if the course is added. The project will require $5,000 of net working capital, which is recoverable at the end of the project. What is the net present value of this project at a diseount rate of 13.0 percent and a tax rate of 28.9 percent