Marshall Inc., is looking at a new bottle system that costs $481,542. It will cost an additional $44,735 to modify the system for special use by the firm. The new equipment is classified as five-year property under MACRS (20%, 32%, 19.20%, 11.52%, 11.52%, and 5.76%). Suppose the bottle system will be scrapped for $91,012 at the end of year 4. The new system will increase pre-tax revenues by $179,850 per year, but pre-tax costs will also increase by $46,881 per year. The system requires an initial investment in net working capital of $25,041. If the tax rate is 33 percent and the discount rate is 11.97 percent, what is the NPV of this project? [Round the final answer to the nearest cent]