Suppose that Callowny 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 $422,295.00 that will be depreciated using the 5-year MACRS schedule. The project will run for 2 years with the following forecasted numbers: Calloway has a 14.00% cost of capital and a 36.00% tax rate. The firm expects to sell the equipment after 2 years for a NSV of $137,938.00. What is the project cash flow for year 2 ? (include the terminal cash flow here)