Yellow$$Sugar is evaluating Project A$,$ a $2-$year project that would involve buying equipment for $$330,000$that would be depreciated using accelerated depreciation rates in years $1$ and $2$ of $70\%$ and $30\%,$ respectively. Capital spending would be $$0$ in year $1$ and the equipment would be sold for an after$-$tax cash flow of $$46,000$in year $2.$ Relevant revenues are expected to be $$264,000$in year $1$ and $$264,000$in year $2.$ Relevant variable costs for the project are expected to be $$66,000$in year $1$ and $$66,000$in year $2.$ Finally, the firm has no fixed costs in year $1$ and one fixed cost in year $2$ of the project. Yesterday, Yellow$$ Sugar signed a deal with Cave$$Design to develop an advertising campaign. The terms of the deal require Yellow$$ Sugar to pay $$18,000$in $2$ years if Project A is pursued or $$24,000$in $2$ years if Project A is not pursued. The tax rate is $50$percent and the cost of capital for Project A is $10\mathrm{.}19$percent$.$ What is the net present value of Project A$?$