Jones Crusher Company is evaluating the proposed acquisition of a new machine. The machine will cost $$190,000,$ and it will cost another $$33,000$ to modify it for special use by the firm. The machine falls into the MACRS $3$year class, and it will be sold after $3$ years of use for $$110,00c$ The machine will require an increase in net working capital of $$9,000$ and will h$$ve no effect on revenues, but is expected to save the firm $$90,000$ per year in before$-$tax operating costs, mainly labour. The company's marginal tax rate is $40\%.$ What are the terminal year cash flows?

MACRS Depreciation Rates

$\backslash$table$[[$Year$,3-$Year,$5-$Year$],[1,33\mathrm{.}33\%,20\mathrm{.}00\%$