The following table presents sales forecasts for Golden Gelt Giftware. The unit price is $ $40.$ The unit cost of the giftware is $ $25.$ It is expected that net working capital will amount to $20\%$ of sales in the following year. For example, the store will need an initial $($Year $0)$ investment in working capital of $0\mathrm{.}20\backslash$times $22,000\backslash$times $ $40=$$ $176,000.$ Plant and equipment necessary to establish the giftware business will require an additional investment of $ $200,000.$ This investment will be depreciated straight$-$line over $3$ years. The firm's tax rate is $30\%.$ The discount rate is $20\%.$ a$.$ What is the net present value of the project? Note: Do not round intermediate calculations. Round your answer to the nearest whole dollar amount. b$.$ By how much does NPV increase if the firm takes immediate $100\%$ bonus depreciation?