lffoF Ltd is considering replacing its old fully depreciated forklift with a new model. Two months ago, lffoF paid LMAO Consulting $9,000 in consulting fees to help them evaluate the various forklifts on offer. Your manager suggests this consulting fee be spread over the life of the project. The cost of the recommended forklift is $60,000. The consultants estimate the old forklift will be able to be sold today for a salvage value of $17,000. In addition, lffoF has estimated it will need to increase its holdings of inventory from $5,000 to $31,000 at the start of the project. The company tax rate is 30%. What is the total cash flow at the start of the project (report your answer to the nearest dollar)?