A project has a cost of 240. It will have a life of 3 years. The cost will be depreciated straight-line to a zero salvage value, and is worth 40 at that time. Cash sales will be 200 per year and cash costs will run 100 per year. The firm will also need to invest 60 in working capital at year 0. The appropriate discount rate is 8%, and the corporate tax rate is 40%. What is the project’s NPV?