A project requires the purchase (in year 0) of a machine for $331,000. The firm will depreciate the machine to zero salvage value over its life of 10 years. The project will also generate incremental revenue and expenses of $328,000 and $157,000 each of years 1 through 10 as well. The firm's marginal tax rate is 19%. What is the project's incremental cash flow in year 1?