A capital budgeting project requires the purchase of $200,000 in equipment that follows the MACRS 3-year property guidelines for depreciation (33% (year 1); 45% (year 2); 15% (year 3); 7% (year 4)). Earnings are taxed at a 40% rate, and initial working capital of $20,000 is required. The project will be terminated after three years, and the depreciable equipment sold for $50,000. Assuming that working capital investment is recovered at cost, what is the terminal cash flow associated with this project?