XYZ is considering buying a new, high efficiency interception system. The new system would be purchased today for $46,100.00. 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 $100,000.00 in 1 year and $100,000.00 in 2 years. With the system, costs are expected to be $79,800.00 in 1 year and $67,500.00 in 2 years. If the tax rate is 48.40% and the cost of capital is 8.70% what is the net present value of the new interception system project