Thunder Corporation, an amusement park, is considering a capital investment in a new exhibit. The exhibit would cost $182, 468 and have an estimated useful life of 12 years. It will be sold for $61, 100 at that time. (Amusement parks need to rotate exhibits to keep people interested.) It is expected to increase net annual cash flows by $23, 400. The company's borrowing rate is 8%. Its cost of capital is 10%. Calculate the net present value of this project to the company and determine whether the project is acceptable. (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). For calculation purposes, use 5 decimal places as displayed in the factor table provided. Round present value answer to o decimal places, e.g. 125.)