In March of year 0, Molly begins building a barn that she will use for a horse stable business. This barn costs $43,000 plus $7,000 for earthwork to make it usable, and is placed into service in May of year 0. She also buys a tractor for this business for $24,500 and it is also placed into service in May of year 0 and it will be depreciated according to the normal (accelerated) depreciation schedule with a 5 year MACRS class life. Molly will receive $855 per month per horse from her clients. Her expenses are $330 per horse per month for hay, feed and care expenses. Other barn expenses for electricity, water, repairs and other miscellaneous expenses are $460 per month (total, not per horse). In year 0, she begins boarding 12 horses in July and her boarders pay rent and she has these expenses for July through December (6 months). She continues with this business in years 1 through 4 and receives boarding fees for 12 horses for all 12 months of these years. She also pays the expenses for all 12 months of each of these years. This is a small business and will pay state, local and property taxes $5000 per year. In addition, the business will pay Federal income taxes based on the Federal corporate income tax rates. In year 5, she has had enough of this business and decides to sell out and close the business at the end of October. Therefore, she earns boarding fees for 10 months and must pay the expenses for 10 months during year 5. At the end of October of year 5, she sells the tractor for $12,500 and the barn for $35,000. The capital gain tax rate is 18% and capital losses can be used to offset capital gains. What is the Net Present Value of this business in year 0 if Molly's minimum acceptable rate of return is 9%? Net Present Value = ______.