Champion Real Property has a decision to make between two property investment alternatives. The company requires a 10% return on investment. Predicted data are provided below:

Property Y Property Z Cost of property $600,000 $672,000 After-tax income per year 40,000 43,000 Depreciation expense per year 100,000 112,000 Estimated useful life 6 years 6 years

The present value factor of an annuity for 6 years at 10% interest is 4.3553.

What is the Annual Net Cash Flow for Property Y? (report in positive, whole numbers)