Atkins is replacing an old, fully depreciated assembly line with a more efficient line that will cost $2,000,000. The line will be depreciated as a 5-year MACRS asset. With the increased production, Atkins expects revenues to increase by $285,000 each year, and operating expenses to decrease by $100,000 per year. If Atkins expects to sell the new machine at the end of year 5 for $350,000, compute the net cash flow in the fifth year. The MACRS depreciation rate during the fifth year is 11.52% and the accumulated MACRS depreciation after five years totals 94.24 percent of the cost of the asset. Assume the firms marginal tax rate is 25 percent and that company does get to take the full benefit of year 5 depreciation