Pappy's potato has come up with a new product, the Potato Pet. Pappy's paid $$20,000$ for a marketing survey to determine the viability of the product. It is estimated that Potato Pet will generate sales of $$720,000$ per year. The fixed costs associated with this project will be $$178,000$ per year and variable costs will amount to $30\%$ of sales. The equipment will cost $$600,000$ and be depreciated in a straight$-$line manner for the four years of the project life. It can be sold for $$20,000$ at the end of the project. The initial net operating working capital is $$40,000$ and will increase by $$10,000$ each year until the end of the project. Pappy's is paying a $25\%$ tax rate and has a required rate of return of $10\%.$The Free Cash Flow $($FCF$)$ in the $3$rd year of this project is