SHO has a proposed project that will generate sales of 3,100 units annually at a selling price of $37 each. The fixed costs are $25k and the variable costs per unit are $11.95. The project requires $72k of fixed assets that will be depreciated on a straight-line basis to a zero book value over the four-year life of the project. The salvage value of the fixed assets is $9,700 and the tax rate is 21%. The initial investment in Net Working capital is $30000. What is the cash flow from assets at the beginning of the project?