JG Corporation, a firm with a 30% 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	$22 million (investment today, year zero)
Depreciation	New plant and equipment is depreciated from a $22 million starting value to an end book value in year 5 of $2 million using straight-line method over 5 years (year 1 to year 5).
Salvage value	Plant and equipment will be sold for $4 million at the end of the project (year 5).

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	Year 5
Sales	0	30	60	90	120	20
Costs	0	16	31	46	61	11
NWC	1	3	6	9	12	0

What is the Net Cash flow in 1 YEAR? 5 Years?