XYZ is considering buying a new, high efficiency interception system. the new system would be purchased today for $48300. it would be deprecated straight line to $9 over 2 years. in 2 years, the system would be sold for an after tax cash flow kf $15000. without the system, costs are expected to be $100000 in 1 year and $100000 in 2 years. with the system, costs are expected to be $79200 in 1 year and $69700 in 2 years. if the tax rate is 46% and the cost of capital is 8%, what is the net present value of the new interception system project?