Chronic Pain Clinic is considering a capital investment project that is expected to generate $150,000 per year in cash revenues and $78,000 per year in cash operating costs. Additionally, $10,000 of existing overhead costs will be allocated to the project each year. What is the projects expected net cash flow in year 1? 1)$72,000 2) $62,000 3)$150,000 4) -$78,000 5)-$88,000