A five-year project has a projected net cash flow of $42,000 in year 1,$30,000 in year 2,$38,000 in year 3,$28,000 in year 4 , and $22,000 in year 5 . It will cost $400,000 to implement the project. The required rate of return is 40 percent. What is the net present value of cash flow in year 4 ? (Round your answer to nearest dollar amount)