Outdoor Sports is considering adding a putt putt golf course to its facility. The course would cost $172,000, would be depreciated on a straight-line basis over its 5 -year life, and would have a zero salvage value. The sales would be $86,500 a year, with variable costs of $27,650 and fixed costs of $12,250. In addition, the firm anticipates an additional $17,300 in revenue from its existing facilities if the putt putt course is added. The project will require $2,850 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 23 percent