XYZ is considering buying a new, high efficiency interception system. The new system would be purchased today for $48,100.00. 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 $14,000.00. 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 $75,100.00 in 1 year and $65,400.00 in 2 years. If the tax rate is 48.70% and the cost of capital is 8.80%, what is the net present value of the new interception system project?