Benedetti plc is considering expanding a production line. the new equipment for the line will cost $450,000. in addition, the cost of delivery is $17,500 and there is an annual maintenance contract for $2,000. the new line is expected to generate cash flows for the next four years of 95,000, 135,000, 170,000, and 210,000. benedetti's discount rate for the project is 9 3/8%. the net present value of the project is closest to: '