GSK has been asked to produce mass quantities of a vaccine. To produce this vaccine, new equipment needed will cost $50 million, which will be depreciated straight-line over five years. In addition, there will be $25 million spent on perfecting the new vaccine in year one. It is expected that the vaccine will have revenues of $60 million in year one, $80 million in year two, decreasing $20 million per year for the next three years. Costs are expected to be 25% of sales per year. If GSK's marginal tax rate is 35%, what is the cash flow in the third and fourth year of this project?