A given project requires the acquisition of a capital assets purchased outright in year o totaling $100 Million. The company expects sales revenues to increase by $50 Million in year one and maintain that level through year 4. Cost of revenue will be $12 Million per year, and fixed expenses will be $5 Million per year. The asset should be depreciated as 5-year MACRS asset, and it will be sold at the end of year 4 for $25 Million (Hint: uses the half-year convention). The company's marginal tax rate is 25%, and it's MARR is 12%. What is the net after-tax cash flow in year 1?