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LMN Co$.$ is considering a four$-$year project to improve its production efficiency. Buying a new machine for $$596,179$ is estimated to result in $$190,389$ in annual pretax cost savings. The press falls in the MACRS five$-$year class, and it will have a salvage value at the end of the project of $$71,165.$ The press also requires an initial investment in spare parts inventory of $$22,763,$ along with an additional $$3,792$ in inventory for each succeeding year of the project, with full recovery at the end of year $4.$ If the shop's tax rate is $38$ percent and its discount rate is $13$ percent, what is the NPV$?$ Use exact MACRS numbers in Table $9\mathrm{.}7($page $285)$ of text. Answer in $ to two decimals.

MACRS Five Years:

Year $1$: $20\%$

Year $2$: $32\%$

Year $3$: $19\mathrm{.}20\%$

Year $4$: $11\mathrm{.}52\%$

Year $5$: $11\mathrm{.}52\%$

The correct answer was $-61,752\mathrm{.}52$

Please explain step by step and how this number was the final answer. Thank you. Requesting No Excel, just step by step calculation. I use financial calculator.