Baldwin Construction is looking at a new system with an installed cost of $$411,500.$ This cost will be depreciated straight$-$line to zero over the project's seven$-$year life, at the end of which the system is expected to be sold for $$35,000$ cash. The system will save the firm $$129,400$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$22,500.$ All the net working capital will be recovered at the end of the project. The tax rate is $23$ percent, and the discount rate is $13\mathrm{.}2$ percent. What is the net present value of this project?

$$105,391\mathrm{.}14$

$$107,820\mathrm{.}59$

$$51,507\mathrm{.}41$

$$40,441\mathrm{.}14$

$$84,117\mathrm{.}64$