A project requires the purchase (in year 0) of a machine for $218,000. The firm will depreciate the machine to zero salvage value over its life of 5 years. The project will also generate incremental revenue and expenses of $352,000 and $162,000 each of years 1 through 5 as well. The firm's marginal tax rate is 18%. What is the project's incremental cash flow in year 1? Round your answer to the nearest dollar.