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 said for $61,00 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. Net present value $