Yoga Ltd is requesting a purchase of an upgraded class streaming system with an installed cost of $161,000. 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 $15,000. The old system will be sold off for $5,000. The system will generate new tuition of $116,000 per year with negligible changes to operating costs. The system requires an initial investment in net working capital of $15,000. If required rate of return is 10 percent, what is the net cash flow for Year 0