Daily Enterprises is purchasing a $$9\mathrm{.}6$ million machine. It will cost $$52,000$ to transport and install the machine. The machine has a depreciable life of $5$ years using straight$-$line depreciation and will have no salvage value. The machine will generate incremental revenues of $$3\mathrm{.}9$ million per year along with incremental costs of $$1\mathrm{.}1$ million per year. Daily's marginal tax rate is $25\%.$ You are forecasting incremental free cash flows for Daily Enterprises

a$.)$ What are the incremental free cash flows associated with the new machine?

b$.)$ The free cash flow for year $0$ will be $$,($Round to the nearest dollar.$)$