An analyst has created estimates for a new Putt Putt course near the local elementary school. The course will require an investment $($building and equipment$)$ at year $0$ of $$162,271\mathrm{.}00.$ This amount can be depreciated over $5$ years using the straight$-$line approach. The building can be sold for an NSV of $$48,897\mathrm{.}00$ in year $5.$ The entrepreneur needs help estimating the cash flows for the business.

$\backslash$table$[[,0,1,2,3,4,5],[$Sales$,$$$73,470\mathrm{.}00,$$$73,470\mathrm{.}00,$$$73,470\mathrm{.}00,$$$73,470\mathrm{.}00,$$$73,470\mathrm{.}00,],[$Expenses$,$$$30,000\mathrm{.}00,$$$30,000\mathrm{.}00,$$$30,000\mathrm{.}00,$$$30,000\mathrm{.}00,$$$30,000\mathrm{.}00,],[$Depreciation$,$$$32,454\mathrm{.}20,$$$32,454\mathrm{.}20,$$$32,454\mathrm{.}20,$$$32,454\mathrm{.}20,$$$32,454\mathrm{.}20,],[$Investment in NWC$,$$$1,327\mathrm{.}00,$$$0,$$$0,$$$0,$$$0,]]$

The investor wants an $8\mathrm{.}00\%$ return on the investment and the firm faces a $35\mathrm{.}00\%$ tax rate.

What is the NPV of this project?

$$

Answer format: Currency: Round to: $2$ decimal places.