X, Inc. is doing a capital budgeting analysis for a new food truck. Revenues are expected to be $85,000 per year, food and labor costs will be $60,000. X INC. spent $10,000 last year on marketing to determine of the project was worthwhile. In Year 1, depreciation will be $10,000. X inc. will have to borrow the money for the project and interest on the debt will be $5,000. X Inc. tax rate is 40%. Calculate the cash flow for capital budgeting purposes for Year 1