Delta Inc. is considering the purchase of a new machine which is expected to increase sales by $10,000 in addition to increasing cash expenses by $3,000 annually. Due to the sales increase, Delta will need to increase working capital by $2,000 at the beginning of the project. This working capital investment will not be recouped in the final year of the project. Delta will depreciate the machine using the straight-line method over the project's five-year life to a salvage value of $2,000. The machine's purchase price is $20,000. THe firm has a marginal tax rate of 21%. Delta's required rate of return for such projects is 12%. (Question): What is the projects incremental after-tax cash flow in year 1?