You have just completed a $21,000 feasibility study for a new coffee shop in some retail space you own. You bought the space two years ago for $99,000, and if you sold it today, you would net $115,000 after taxes. Outfitting the space for a coffee shop would require a capital expenditure of $34,000 plus an initial investment of $5,100 in inventory. What is the correct initial cash flow for your analysis of the coffee shop opportunity?Calculate the initial cash flow below: