XYZ is considering buying a new, high efficiency interception system. The new system would he purchased today for $45,700.00. it would be deprecated stright-line to $0 over 2 years. in 2 years, the system would be sold for an after-tax cash flow of $14,900.00. without the system, costs are expected to be $100,000 in 1 year and $100,000 in 2 years. with the system, cost are expected to be $77,600 in 1 year and $66,800 in 2 years. if the tax rate is 48% and the cost of captial 8.20% what is the net present value of the new interception system project