Posa Co. is planning to invest \(\$ 40,000\) in a three-year project. Posa's expected rate of return is 10 percent. The present value of \(\$ 1\) at 10 percent for one year is .909 , for two years is .826 , and for three years is .751 . The cash flow, net of income taxes, will be \(\$ 15,000\) for the first year (present value of \(\$ 13,635\) ) and \(\$ 18,000\) for the second year (present value of \(\$ 14,868\) ). Assuming the rate of return is exactly 10 percent, what would the cash flow, net of income taxes, be for the third year?