You have been asked by the president of your company to evaluate the proposed acquisition of a new special $-$ purpose truck for $ $360,000.$ The truck falls into the MACRS $10-$ year class $,$ and it will be sold after $10$ years for $ $61,000.$ Use of the truck will require an increase in NWC $($ spare parts inventory $)$ of $ $6,100.$ The truck will have no effect on revenues $,$ but it is expected to save the firm $ $88,000$ per year in before $-$ tax operating costs $,$ mainly labor $.$ The firm's marginal tax rate is $21$ percent $.$ What will the cash flows for this project be during year $3?$