A 5-year project has an annual operating cash flow of $165,000. The project requires an up-front investment of $110,000 in net working capital. The NWC investment is expected to be recovered at the end of Year 5. The firm's investment in equipment amounted to $635,000 at the start of the project. This equipment will have a book value of zero at the end of the project, but can be sold for $150,000 (i.e., at t=5 on your timeline). The tax rate is 28 percent. What is the Year 5 cash flow