What would be the net present value of a microwave oven that costs $$159$ and will save you $$68$ a year in time and food away from home? Assume an average return on your savings of $4$ percent for five years. $($Exhibit $1-$A$,$ Exhibit $1-$B$,$ Exhibit $1-$C$,$ Exhibit $1-$D$)$

Note: Use appropriate factor$($s$)$ from the tables provided. Round time value factor to $3$ decimal places and answer to $2$ decimal places.

Net present value