Gayheart Corporation is considering a capital budgeting project that would require investing $80,000 in equipment with an expected life of four years and zero salvage value. The annual incremental sales would be $260,000 and the annual incremental cash operating expenses would be $190,000. The company's income tax rate is 30 percent. The company uses straight-line depreciation on all equipment. How much is the total cash flow net of income taxes in year 2?