A $4-$year project has an annual operating cash flow of $$54,000.$ At the beginning of the project, $$4,500$ in net working capital was required, which will be recovered at the end of the project. The firm also spent $$22,900$ on equipment to start the project. This equipment will have a book value of $$4,860$ at the end of the project, but can be sold for $$5,820.$ The tax rate is $25$ percent. What is the Year $4$ cash flow?