Use the information for the question(s) below.

Epiphany Industries is considering a new capital budgeting project that will last for three years. Epiphany plans on using a cost of capital of 12% to evaluate this project. Based on extensive research, it has prepared the following incremental cash flow projects:

Year	0	1	2	3
Sales (Revenues)		100,000	100,000	100,000
Cost of Goods Sold (50% of Sales)		50,000	50,000	50,000
Capital Cost Allowance		13,500	22,950	16,065
=EBIT		36,500	27,050	33,935
Taxes (35%)		12,775	9,468	11,877
=Unlevered net income		23,725	17,582	22,058
+Capital Cost Allowance		13,500	22,950	16,065
+Changes to working capital		5,000	5,000	10,000
Capital Expenditures	90,000

The net present value (NPV) for Epiphany's Project is closest to: