Nice and Easy Company has fixed assets for 2020 of $520,000 and it uses a 10% straight line depreciation rate. Cash tax payment for 2020 was $32,000 on operating income of $108,000. It has leasehold expenses of $18,000. The working capital of the company during the year was comprised as follows: cash ($22,000), inventory ($24,000), accounts receivable ($12,000), prepaid expenses ($9,000), accounts payable ($6,000), and accrued expenses ($10,000). New assets acquired during the year was $115,000.

Determine the companys free cash flow.