Outdoor Sports is considering adding a miniature golf course to its facility. The course would cost $$138,000,$ would be depreciated on a straight$-$line basis over its five$-$year life, and would have a zero salvage value. The estimated income from the golfing fees would be $$72,000$ a year with $$24,000$ of that amount being variable cost. The fixed cost would be $$11,600.$ In addition, the firm anticipates an additional $$14,000$ in revenue from its existing facilities if the golf course is added. The project will require $$3,000$ of net working capital, which is recoverable at the end of the project. What is the net present value of this project at a discount rate of $12$ percent and a tax rate of $21$ percent