Your company has spent $$260,000$ on research to develop a new computer game. The firm is planning to spend $$46,000$ on a machine to produce the new game. Shipping and installation costs of the machine will be capitalized and depreciated; they total $$5,600.$ The machine has an expected life of $7$ years, a $$31,000$ estimated resale value, and falls under the MACRS $10-$Year class life. Revenue from the new game is expected to be $$360,000$ per year, with costs of $$160,000$ per year. The firm has a tax rate of $21$ percent, an opportunity cost of capital of $13$ percent, and it expects net working capital to increase by $$56,000$ at the beginning of the project. What will be the net cash flow for year one of this project?