You are considering constructing a new plant in a remote wilderness area to process the ore from a planned mining operation. You anticipate that the plant will take a year to build and cost $120 million upfront. Once built, it will generate cash flows of $17 million at the end of every year (starting year 2) over the life of the plant (nothing happens in year 1). The plant will be useless 20 years after its completion once the mine runs out of ore (last cash flow is in year 21). Starting year 15 (before the mines runs out of ore), you expect to pay $5 million a year forever to shut the plant down (in perpetuity). The cost of capital of 10%. What is the NPV of the project?