A company is considering the acquisition of a new machine. The machine's base price is SR75,000. This machine falls into the MACRS five-year class. It will be sold after five years for SR20.000. The machine purchase will have no effect on revenues, but it is expected to save the company SR35.000 per year in before-tax operating costs. The company's marginal tax rate is 30%, and its MARR is 15%. Determine the net cash flow in the last year (in year 5).