The owner of a pizza restaurant needs to buy a new pizza oven for the restaurant. The oven costs $400, is expected to last 10 years, and will be depreciated using the straight line method. If the total cash inflows from the new oven are constant at $900 for the next 5 years, and the total cash outflows are constant at $360 for the next 5 years, determine the cash flow for the pizza restaurant in the second year assuming the tax rate is 34%