Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $$171,000,$ would be depreciated on a straight$-$line basis over its $4-$year life, and would have a zero salvage value. The sales would be $$93,500$ a year, with variable costs of $$28,050$ and fixed costs of $$12,650.$ In addition, the firm anticipates an additional $$20,500$ in revenue from its existing facilities if the putt putt course is added. The project will require $$3,250$ 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 $13$ percent and a tax rate of $21$ percent?