Winter Blues, Inc., is considering a new 3-year expansion project that requires an initial fixed asset investment of $521000. The fixed asset will be depreciated straight-line to 32000 over its 3-year tax life, after which time it will have a market value of $125000. The project requires an initial investment in net working capital of $56000. The project is estimated to generate $245000 in annual sales, with costs of $112000. The tax rate is 0.40 and the required return on the project is 0.08. What is the total cash flow in year 0?