5. A project requires the purchase (in year 0) of a machine for $244,000. The firm will depreciate the machine to zero salvage value over its life of 7 years. The project will also generate incremental revenue and expenses of $300,000 and $131,000 each of years 1 through 7 as well. The firm's marginal tax rate is 20%. What is the project's incremental cash flow in year 1? Round your answer to the nearest dollar.