Iskos Group makes Halloween costumes. They recently had a DCF analysis done with the following assumptions:

• The firm's WACC would remain constant forever at 10% 
• The firm was expected to grow at a constant rate of 2% forever
• The cash flows were assumed to occur at the end of the year
• The firm was assumed to be in steady state.

The analysis found the present value of the operations of the business to be $153,572. However, their CFO Chris Baker realized that because of the firm's business model, all of their revenues and cash flows come in the first quarter (when the year is 25% complete).  

What adjustment (in dollar terms, to the nearest dollar) should be made to the present value of the operations  to adjust for Iskos' seasonality?