A company is replacing an old, fully depreciated stamping line with a more efficient machine that will cost $250,000. The line will be depreciated as a 7-year MACRS asset. With the increased production, revenues and operating expenses are projected to rise, respectively, by $55,000 and $20,000. The company expects to sell the new machine at the end of year 5 for $45,000. The MACRS depreciation rate during that year is 8.93% and the accumulated MACRS depreciation after five years totals 77.69 percent of the cost of the asset. The firm's marginal tax rate is 40 percent. What is the project's net cash flow for year 5?