123 Corp. is evaluating a project to develop new products. The project requires capital expenditure of $113,000 today. The projected financials in year one are as follows.

• -Incremental sales for the project will be 60,000 
• -incremental cost of good sold will be 16,000. 
• -incremental selling general and administrative expenses will be 4000
• - annual depreciation expense for the equipment required by the project will be 25,000
• - average tax rate is 20% in marginal tax rate is 30%
• -the level of the networking capital in year zero is 9000 year one is 18,000 year two is 32,000

given the following networking capital levels for year 0 to 2, 

What is your estimate of year 0 free cash flow is ?