The First National Bank of Great Falls is considering a leveraged lease agreement involving some mining equipment with the Big Sky Mining Corporation. The bank (40% tax bracket) will be the lessor; the mining company, the lessee (0% tax bracket); and a large California pension fund, the lender. Big Sky is seeking S50 million, and the pension fund has agreed to lend the bank S40 million at 10 percent. The bank has agreed to repay the pension fund S4 million of principal each year plus interest. (The remaining balance will be repaid in a balloon payment at the end of the 5th year.) The equipment will be depreciated on a straight-line basis over a 5-year estimated useful life with no expected salvage value. Assuming that Big Sky has agreed to annual lease payments of $10 million, calculate the bank's initial cash outflow and its first 2 years of cash inflows