Big$-$Pear Corp. is considering replacing its existing equipment that is used to produce smart cell phones. This existing equipment was purchase $3$ years ago at a base price of $$40,000.$ Installation costs at the time for the machine were $$7,000.$ The existing equipment is considered a $5-$year class for MACRS. The existing equipment can be sold today for $$40,000$ and for $$30,000$ in $5$ years. The new equipment has a purchase price of $$130,000$ and is also considered a $5-$year class for MACRS. Installation costs for the new equipment are $$6,000.$ The estimated salvage value of the new equipment in $5$ years is $$80,000.$ This new equipment is more efficient than the existing one and thus savings before taxes using the new equipment are $$18,000$ a year. Due to these savings, inventories will see a one time reduction of $$2,000$ at the time of replacement. The company's marginal tax rate is $30\%$ and the cost of capital is $12\%.$ For this project, what is the incremental cash flow in year $2?$