Suppose that Calloway golf would like to capitalize on Phil Michelson winning the Open Championship in 2013 by releasing a new putter. The new product will require new equipment for $418,270.00 that will be depreciated using the 5 . year MACRS schedule. The project will run for 2 years with the following forecasted numbers: Calioway has a 12.00% cost of capital and a 37.00% tax rate. The firm expects to sell the equipment after 2 years for a NSV of $169,767.00 What is the NPV of the project