A 4-year project has an annual operating cash flow of $59,000. At the beginning of the project, $5,000 in net working capital was required, which will be recovered at the end of the project. The firm also spent $23,900 on equipment to start the project. This equipment will have a book value of $5,260 at the end of the project, but can be sold for $6,120. The tax rate is 35 percent. What is the Year 4 cash flow