Riveros, Inc., is considering the purchase of a machine that would cost $132,000 and would last for 8 years. At the end of 8 years, the machine would have a salvage value of $35,000. The machine would reduce labor and other costs by $26,200 per year. Additional working capital of $10,200 would be needed immediately. All of this working capital would be recovered at the end of the life of the machine. The company requires a minimum pretax return of 18% on all investment projects. The net present value of the proposed project is closest to: