Sheffield Inc. has a project that requires a $48,000 after-tax initial investment and produces these after-tax cash flows at each year-end: $17,500; $20,000; -$5,500; $40,600; $58,000; and $21,000. The appropriate domestic discount rate is 23.0 percent. The project is in another developing country, where extra risk is assumed to be 4.5 percent. Calculate the project's NPV. Should Sheffield Inc. accept or reject the project? (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to 2 decimal places e.g. 971.25.)