What is the return on investment over a 5 year period and when is the break even point and NPV?

initial payment $275,000

monetary benefits $185,000

recurring costs $85,000

rate 12%

I have calculated these based off (185000-85000)/1.12^n where n = year

89,285.71

79,719.39

71,178.02

63,551.81

56,742.69

By starting with -275000 as initial investment I have gathered that somewhere after year 3 we will break even just not exactly the middle or is it just the end so year 4 is break even?

I am not sure what the ROI technically is as Im struggling to convert to a %

and I do not know how to calculate the NVP