A $4-$year project has an annual operating cash flow of $$48,000.$ At the beginning of the project, $$3,900$ in net working capital was required, which will be recovered at the end of the project. The firm also spent $$21,700$ on equipment to start the project. This equipment will have a book value of $$4,380$ at the end of the project, but can be sold for $$5,460.$ The tax rate is $23$ percent. What is the Year $4$ cash flow?