(Calculating changes in net operating working capital) Duncan Motors is introducing a new product and has an expected change in net operating income of $280,000. Duncan Motors has a 33 percent marginal tax rate. This project will also produce $51,000 of depreciation per year. In addition, this project will cause the following changes in year 1 Without the ProjectWith the Project Accounts receivable Inventory Accounts payable $31,000 22,000 45,000 $17,000 45,000 83,000 What is the project's free cash flow in year 1? The free cash flow of the project in year 1 is S (Round to the nearest dollar.)