A 4-year project has an annual operating cash flow of $55,500. At the beginning of the project, $4,650 in net working capital was required, which will be recovered at the end of the project. The firm also spent $23,200 on equipment to start the project. This equipment will have a book value of $4,980 at the end of the project, but can be sold for $5,910. The tax rate is 40 percent. What is the Year 4 cash flow?