Unique Style Inc. is considering a five-year expansion project that requires an initial investment of $500,000 for the purchase of a new machine with a CCA rate of 30%. The projected sales revenue and related costs are $450,000 and $180,000 per year, respectively. The projects fixed costs are an additional $48,000 per year. The appropriate discount rate is 8%. The firms marginal tax rate is 40%. What is the after-tax cash flow in year three, assuming half-year rule is applicable for CCA in year 1?