ABC Company is evaluating the acquisition of a new ski machine. Its price is $236,413, and it costs $5,506 to install. The new machine falls into the MACRS 3-year class with the depreciation schedule of 33%, 45%, 15%, and 7% and requires a $11,941 increase in inventory when it is installed. The new machine will save the firm's operating costs by $125,000 per year, will be used for 4 years and then sold for $25,000 at the end of 4 years. The company's tax rate is 40%, and the project's cost of capital is 10%. What is the initial net cash flow (or net investment outlay) in Year O for this project? Round your answer to the nearest dollar, and ignore $ sign in your answer. If your answer is a negative cash flow (that is, cash outflow), include a sign in your answer, e.g.. -XXX,Xxx or Xxx.xxx. (Hint: Identify relevant cash flow items in Year O first and then dollar amount.)