PL Enterprises is considering the purchase of a new machine that will increase production and cut costs. The machine costs $$519,000,$ is purchased at time $0,$ and will be straight$-$line depreciated to zero using a $5-$year life. The machine will generate additional sales each year of $$817,000,$ which will have cost of goods sold $($COGS$)$ that are $40\%$ of revenue. The machine will also increase operating costs by $$25,000$ each year. PL$\text{'}$s tax rate is $30\%.$

What is the YEAR $1$ Free Cash Flow?

Please round you answer to the nearest dollar and enter it without any symbols or commas, e$.$g$.-$$$23,215\mathrm{.}17$ should be entered as $-23215.$