Aria Acoustics, Inc. $($AAI$),$ projects unit sales for a new seven$-$octave voice emulation implant as follows:

Year Unit Sales

$191,000$

$2104,000$

$3118,000$

$4113,000$

$594,000$

Production of the implants will require $$1,700,000$ in net working capital to start and additional net working capital investments each year equal to $10$ percent of the projected sales increase for the following year. Total fixed costs are $$1,600,000$ per year, variable production costs are $$315$ per unit, and the units are priced at $$430$ each. The equipment needed to begin production has an installed cost of $$22,000,000.$ Because the implants are intended for professional singers, this equipment is considered industrial machinery and thus qualifies as seven$-$year MACRS property. In five years, this equipment can be sold for about $15$ percent of its acquisition cost. AAI is in the $30$ percent marginal tax bracket and has a required return on all its projects of $17$ percent. $($MACRS schedule$)$

What is the NPV of the project?