The following table presents sales forecasts for Golden Gelt Giftware. The unit price is $42. The unit cost of the giftware is $17.

Year	Unit Sales
1	20,600
2	28,800
3	11,100
4	5,100
Thereafter	0

It is expected that net working capital will amount to 23% of sales in the following year. For example, the store will need an initial (year 0) investment in working capital of 0.23 20,600 $42 = $198,996. 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 4 years, the equipment will have an economic and book value of zero. The firm's tax rate is 35%. The discount rate is 13%. What is the net present value of the project? (Round your answer to the nearest whole dollar amount.)

NPV $