Ardmore Engineering is looking at a project that will require $$120,000$ in fixed assets and an initial investment in net working capital of $$11,000.$ The project is expected to produce sales of $$154,000$ each year with associated operating costs of $$92,400.$ The project has a $5-$year life. At the end of $5$ years, the fixed assets will have zero salvage value. Depreciation is $$24,000$ each year. The tax rate is $21\%.$ The discount rate is $15\%.$ What is the Net Present Value of the project?