Thunder Corporation, an amusement park, is considering a capital investment in a new exhibit. The exhibit would cost $117,571 and have an estimated useful life of 5 years. It can be sold for $60,000 at the end of that time. (Amusement parks need to rotate exhibits to keep people interested.) It is expected to increase net annual cash flows by $20,000. 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