Y Corp may purchase a machine, which has a price of $400,000 and would cost another $50,000 to install. The machine falls into the MACRS 3-year class, and it would be sold after three years for $200,000. Using the machine requires a $22,000 increase in net working capital. While the machine will have no effect on revenues, it should save the firm $250,000 per year in before-tax operating costs (excluding depreciation). Y Corp's marginal tax rate is 40% and the MACRS 3-year yearly depreciation schedule is 0.33, 0.45, 0.15, 0.07. What is Y Corp's cash flow in year 2 if it buys the new machine?