$$3,900,000$ and will be depreciated using a five$-$year MACRS life, $.$ Projected sales in annual units for the next five years are $290$ per year. If the sales price is $$25,000$ per car, variable costs are $$18,000$ per car, and fixed costs are $$1,100,000$ annually, what is the annual operating cash flow if the tax rate is $40\%?$ The equipment is sold for salvage for $$550,000$ at the end of year five. What is the after$-$tax cash flow of the salvage? Net working capital increases by $$625,000$ at the beginning of the project $($year $0)$ and is reduced back to its original level in the final year. What is the incremental cash flow of the project? Using a discount rate of $13\%$ for the project, determine whether the project should be accepted or rejected according to the NPV decision model.

First, what is the annual operating cash flow of the project for year $1?$

$($Round to the nearest dollar.$)$