XYZ is considering buying a new high efficient interception system the new system would be purchased today for 48,400 it would be depreciation straight line 2 zero over two years into your system would be sold for it after tax cash flow of 13,000. Without the system cost are expected to be 100,000 in one year and 100,000 in two years with the system costs are expected to be 78,400 in 1 here and 68,700 in 2 years if the tax rate is 45.60 and the cost of capital is 8.70% what is the net present value of the new interception system project