Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $$169,000,$ would be depreciated on a straight$-$line basis over its $5-$year life, and would have a zero salvage value. The sales would be $$85,000$ a year, with variable costs of $$27,500$ and fixed costs of $$12,100.$ In addition, the firm anticipates an additional $$16,100$ in revenue from its existing facilities if the putt putt course is added. The project will require $$2,700$ 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 $10$ percent and a tax rate of $25$ percent?