ABC Company is considering a new project. The required new equipment will cost $$72,994$ and has a $3-$year MACRS life, with the allowed depreciation rates of $33\mathrm{.}33\%,44\mathrm{.}45\%,14\mathrm{.}81\%,$ and $7\mathrm{.}41\%$ for Years $1$ through $4.$ The new project is expected to generate constant annual sales of $$89,109$ and operating costs $($excluding depreciation$)$ equal to $40\%$ of annual sales. It also expects an increase in net operating working capital equal to $12\%$ of annual sales for each of the next three years. The company's tax rate is $35\%.$

What is the net cash flow in YEAR $1$ of this new project? Do not discount the cash flows to year $0.$ Round your answer to the nearest dollar, but do not include $ in your answer, e$.$g$.,$ xx$,$xxx$.($Hint: Use the Net $($Operating$)$ Cash Flow formula.$)$