The financial staff of Fe$$rag Itealaich Inc has identified the following information for the first year of the roll$-$out of its new proposed service:

Projected sales $$18$ million

Operating costs $($not including depreciation$)$ $$9$ million

Depreciation $$4$ million

Interest expense $$3$ million

The company faces a $25\%$ tax rate. What is the project$$s cash flow for the first year?