Pique Corporation wants to purchase a new machine for $286,000. Management predicts that the machine can produce sales of $186,000 each year for the next 8 years. Expenses are expected to include direct materials, direct labor, and factory overhead (excluding depreciation) totaling $80,000 per year. The firm uses straight-line depreciation with no residual value for all depreciable assets. Pique's combined income tax rate is 30%. Management requires a minimum after-tax rate of return of 12% on all investments. What is the net after-tax cash inflow in Year 1 from the investment?