Show me the steps to solve:

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. The MACRS numbers are attached in the screenshot.

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

Please explain step by step and how this number was the final answer not using excel.