DD wants to open a donut stand inside a shopping centre where DD have previously leased a space for $10$ years at an annual cost of $$50,000.$ The previous business use of selling books was not economically viable and the space is currently empty but it could be sublet for $$40,000$ per year to a store next door.

DD have done some research into the new idea $($subscribed to retail magazines; employed some undergraduate students to count foot traffic at other food businesses$)$ at a cost of $$5,000.$

DD estimate that the initial outfit costs would be $$20,000,$ annual revenue would be $$450,000$ and costs $($other than the leased space$)$ would be $$280,000.$ The tax rate is $35\%.$

What would be the incremental cash flow in the first year?