Wally's Windows manufactures residential and commercial windows. The company is analyzing the purchase of new equipment. The accountant has gathered the following information to assist with the analysis. Initial investment: Equipment Working capital Net cash flow per year (before tax) Salvage value at year 8 The cost of capital is 9% and the expected investment period is 8 years. The working capital is returned at the end of the investment period. The tax rate is 30% and the CCA rate is 20%. Calculate the net present value for this opportunity