The following table presents sales forecasts for Golden Gelt Giftware. The unit price is $43. The unit cost of the giftware is $21.

YearUnit SalesYr1: 119,600Yr 2: 230,500Yr 3: 310,200Yr4: 45,500Thereafter 0

It is expected that net working capital will amount to 28% of sales in the following year. For example, the store will need an initial (year 0) investment in working capital of 0.28 x 19,600x$43=$235,984. Plant and equipment necessary to establish the giftware business will require an additional investment of $194,000. This investment will be depreciated in an asset class with a CCA rate of 25%. We will assume that the firm has other assets in this asset class. After four years, the equipment will have an economic and book value of zero. The firm's tax rate is 35%. The discount rate is 17%. what is npv value of the project