Jones Crusher Company is evaluating the proposed acquisition of a new machine. The machine will cost $$223,000$ and it will be sold after $3$ years of use for $$110,000.$ The machine will require an increase in net working capital of $$9,000$ and will have no effect on revenues but is expected to save the firm $$90,000$ per year in before$-$tax operating costs, mainly labor. The company's marginal tax rate is $40\%.$ What is the operating cash flow in the first year?