(Calculating changes in net operating working capital) Duncan Motors is introducing a new product and has an expected change in net operating income of $305,000. Duncan Motors has a 36 percent marginal tax rate. This project will also produce $54,000 of depreciation per year. In addition, this project will cause the following changes in year 1: Without the Project With the Project Accounts receivable $31,000 $17,000 Inventory 30,000 34,000 Accounts payable 54.000 85,000 (Click on the icon in order to copy its contents into a spreadsheet.) What is the project's free cash flow in year 1? The free cash flow of the project in year 1 is $. (Round to the nearest dollar.)