Yoga Ltd is requesting a purchase of an upgraded class streaming system with an installed cost of $237,000. This cost will be depreciated straight-line to zero over the project's five-year life, at the end of which the system can be sold tor $18,000. The old system will be sold off for $14,000. The system will generate new tuition of $116,000 per year with negligible changes to operating costs. In year three the software license will need to be renewed at a cost of 16,000. The system requires an initial investment in net working capital of $15,000. If required rate of return is 10 percent, what is the present value of net cash flow for Year 3 (rounded to a whole number)?