A firm is considering a project with a five year life. The investment in property plant equipment is $100 million and will be fully depreciated by the end of the five year project life. The sales are projected to be $300 million, $375 million, $450 million, $475 million, and $500 million in years 1, 2, 3, 4, and 5 respectvely. Starting in year zero, net working capital requirements are expected to be 7% of next year sales. What is the amount of net working capital that will be recovered in year 5 at the end of the project?