JG Corporation, a firm with a 21% corporate tax rate and a 15% cost of capital, is considering a new project. The project involves the introduction of a new high-efficient solar panel. The project is expected to last 5 years. You have been given the following information: Cost of new plant and equipment Depreciation $22 million (investment today, year zero) New plant and equipment are depreciated from a $22 million starting value to an end book value of $2 million in year 5 using straight-line depreciation method. Plant and equipment will be sold for $4 million at the end of the project (year 5). Salvage value Revenue and costs are provided in the following table (end of year numbers, in million $): Year 0 Year 1 Year 2 Year 3 Year 4 Sales 0 30 60 90 120 Costs 0 16 31 46 61 NWC 3 6 9 12 Year 5 20 11 0 The firm's other projects are highly profitable and exceed any loss of this new project. What is the net cash flow (in million $) of this project in year 1 (NCF1)