PERIOD	0	1	2	3	4
EBIT		$16,000	$54,000	$125,000	$172,500

The above table illustrates earnings before interest and taxes for a capital investment project. Additional information for this project:

- initial cost of the investment = $300,000

- change in net working capital = $15,000 (fully recoverable by end of the project)

- tax rate = 28.5%

- depreciation = straight line over four years

- projected cash flow from salvage = $100,000

- projected erosion costs = $12,000 in Year 1 and $8,500 in Year 2

What is projected net incremental cash flows for Year 2?