You have been asked by the president of your company to evaluate the proposed acquisition of a new special$-$purpose truck for $$60,000.$ The truck falls into the MACRS $3-$year class, is not eligible for either bonus depreciation or Section $179$ expensing, and it will be sold after three years for $$19,200.$ Use of the truck will require an increase in NWC $($spare parts inventory$)$ of $$1,200.$ The truck will have no effect on revenues, but it is expected to save the firm $$20,600$ 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$?$