Determine the deviation for the first year of a project that requires an initial investment of $ 52,377, its economic life is 5 years with a salvage value of $ 3,000 at any time, the estimated operating expenses are $ 4,000 per year, the operating income of $ 9,000. If the project considers an after-tax rate of return of 7%, a tax rate of 48% and a fiscal life of 9 years, and it allocates its assets by the double declining balance method.