You can currently buy 121 yen for one US dollar. For the foreseeable future, the US dollar will gain 9.7% in value against the yen per year. You are thinking of investing in a project in Japan. It has upfront costs of 26 million yen, and will pay 47 million yen one year from today, and 27 million yen two years from today. Your dollar cost of capital is 14.6. What is the NPV of this project in US dollars?