Sub$-$Prime Loan Company is thinking of opening a new office, and the key data are shown below. The company owns the building that would be used, and it could sell it for $$100,000$ after taxes if it decides not to open the new office. The equipment cost is $$65,000.$ Under the new tax law, the equipment used in the project is eligible for $100\%$ bonus depreciation, so it will be fully depreciated at t $=0.$ No change in net operating working capital $($NOWC$)$ would be required for the project. The tax rate is $25\%.$ What is the free cash flow at t$=0$ to be used in a capital budgeting analysis?