XYZ is considering buying a new, high efficiency interception system. The new system would be purchased today for $47,800. It would be depreciated straight-line to $0 over 2 years. In 2 years, the system would be sold for an after-tax cash flow of $13,900. Without the system, costs are expected to be $100,000 in 1 year and $100,000 in 2 years. With the system, costs are expected to be $79,400 in 1 year and $67,400 in 2 years. If the tax rate is 49.20% and the cost capital is 8.50%, what is the net present value of the new interception system project