You are analyzing the purchase of new equipment. Since you are not an expert on this type of equipment, you hire a consulting firm to make recommendations. The consultant charged you $2859 and recommended the purchase of the latest model from ACME Corp. of America. The equipment costs $78652, and it will cost another $9722 to modify it for special use by your firm. The equipment will be depreciated on a straight-line basis over 6 years with no salvage value. You expect the equipment will be sold after 4 years for $26353. Use of the equipment will require an increase in your company's net working capital of $4986, but it will be recovered at the end of year 4. The use of the equipment will have no effect on revenues, but it is expected to save the firm $48326 per year in before-tax operating costs. Your company's marginal tax rate is 34%. What is the incremental free cash flow in the first year of the project, to the nearest dollar?