David is analyzing a project that his firm is considering. The project requires the purchase (in year 0) of a machine for $285,000 that can be depreciated straight-line to a salvage value of zero over its life of 5 years. The project will also generate incremental revenue and expenses of $364,000 and $159,000, respectively, in each of years 1 through 5. Finally, the firm will allocate $42,000 per year of existing managers' salaries to the project. Note these managers will be paid regardless of whether the firm accepts the project. The firm's marginal tax rate is 17%. What should David us as the project's incremental cash flow for year 1? Round your answer to the nearest dollar.