Yellow Square Research is evaluating a $3-$year project that would require an initial investment in equipment of $$159,000.$ Net working capital is expected to be $$71,000$initially $($at year $0),$ $$36,000$in $1$ year, $$39,000$in $2$ years; and $$0$in $3$ years. In years $1,2,$ and $3,$ relevant revenue is expected to be $$342,000,$ relevant costs are expected to be $$156,000,$ and relevant depreciation is expected to be $$28,000.$ Capital spending would be $$0$ in year $1$and $$0$ in year $2.$ The equipment would be sold for an after$-$tax cash flow of $$52,000$in $3$ years. The tax rate is $50$percent and the cost of capital is $14\mathrm{.}19$percent$.$ What is the net present value of the project?