Symon Meats is looking at a new sausage system with an installed cost of $245,000. This cost will be depreciated straight-line to zero over the projects five-year life, at the end of which the sausage system can be scrapped for $30,000. The sausage system will save the firm $85,000 per year in pretax operating costs, and the system requires an initial investment in networking capital of $13,000. If the tax rate is 34% and the discount rate is 10%, what is the NPV of the project?