The following table presents sales forecasts for Golden Gelt Giftware. The unit price is $$37.$ The unit cost of the giftware is $$21.$

Year Unit Sales

$119,900$

$231,600$

$312,400$

$44,600$

Thereafter $0$

It is expected that net working capital will amount to $30\%$ of sales in the following year. For example, the store will need an initial $($year $0)$ investment in working capital of $0\mathrm{.}3\backslash$times $19,900\backslash$times $$37=$ $$220,890.$ Plant and equipment necessary to establish the giftware business will require an additional investment of $$199,000.$ 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 $15\%.$

What is the net present value of the project? $($Round your answer to the nearest whole dollar amount.$)$