a five-year project has a projected net cash flow of $23,000 in year 1, $28,000 in year 2, $21,000 in year 3, $10,000 in year 4, and $17,000 in year 5. it will cost $50,000 to implement the project. if the required rate of return is 33 percent, conduct a discounted cash flow calculation to determine the npv.