Suppose that Calloway golf would like to capitalize on Phil Michelson winning the Open Championship in $2013$ by releasing a new putter. The new product will require new equipment for $$421,096\mathrm{.}00$ that will be depreciated using the $5-$year MACRS schedule. The project will run for $2$ years with the following forecasted numbers:

Year $1$ Year $2$

Putter price $$60\mathrm{.}58$ $$60\mathrm{.}58$

Units sold $18,005\mathrm{.}0010,527\mathrm{.}00$

COGS $38\mathrm{.}00\%$ of sales $38\mathrm{.}00\%$ of sales

Selling and Administrative $20\mathrm{.}00\%$ of sales $20\mathrm{.}00\%$ of sales

Calloway has a $14\mathrm{.}00\%$ cost of capital and a $38\mathrm{.}00\%$ tax rate. The firm expects to sell the equipment after $2$ years for a NSV of $$156,433\mathrm{.}00.$

What is the project cash flow for year $2?($include the terminal cash flow here$)$