As a big firm's CFO, you must forecast the Year $1$ cash flow for a proposed project with the following data. What is the Year $1$ cash flow? Do not round the intermediate calculations and round the final answer to the nearest whole number.

Sales revenues, each year

$$39,500$

Depreciation

$$10,000$

Other operating costs

$$17,000$

Interest expense

$$4,000$

Tax rate

$35\mathrm{.}0\%$