You have been asked by the president of your company to evaluate the proposed acquisition of a new special-purpose truck for $180,000. The truck falls into the MACRS 3-year class, and it will be sold after 3 years for $18,000. Use of the truck will require an increase in NWC (spare parts inventory) of $4,800. The truck will have no effect on revenues, but it is expected to save the firm $85,000 per year in before-tax operating costs, mainly labor. The firm's marginal tax rate is 30 percent. What will the cash flows for this project be during year 2?