The new gas to power project has the following cash flows: an initial capital outlay of $90,000 and an initial investment in working capital of $10,000 (at t = 0). The project will garner sales revenue of $120,000 per year for 3 years. You estimate operating costs at 60% of revenues. (Assume all revenues and costs occur at year-end [i.e., t = 1, t = 2, and t = 3]). The capital equipment depreciates using straight-line depreciation over 3 years. At the end of the project, the firm can sell the equipment for $10,000 and recover the investment in net working capital. The corporate tax rate is 21% and the cost of capital is 15%. Calculate the NPV of the project.