XYZ is considering buying a new high efficiency interception system the new system would be purchased today for $45300 it would be depreciated straight line to zero dollars over two years into years the system would be sold for an after-tax cash flow of $14,800 without the system costs are expected to be $100,000 in one year and $100,000 in two years with the system cost are expected to be $76,200 in one year and $68,600 into years if the tax rate is 45.8% and the cost of capital is 8.2% what is the net present value of the Neil interception system project