Tinney & Smyth Inc. is considering the purchase of a new batch polymer$-$bonding machine for producing Crazy Rubber, a children$$s toy. The machine will increase EBITDA by $$215,000$ per year for the next two years. The machine$$s purchase price is $$260,000$ and the salvage value at the end of two years is $$46,800.$ To run the Crazy Rubber production line, the company will need to purchase an inventory of polydimethylsiloxane and boric acid for a total cost of $$15,000.$ The tax rate is $35\%.$ What are the operating cash flows in Year $1?$ Assume that the cost of buying the new machine is tax deductible at the end of the first year. $($Round to the nearest dollar.$)$