ABC machine shop is considering a 5 year project to improve its production efficiency. buying a new machine for $570000 is estimated to result in $90000 in annual pretax cost savings, $100,000 in sales, increase $25,000 in inventory, increase 40,000 in accounts receivables, and increase $15,000 in notes payable. the press falls in the MACRS 5 year class (0.2,0.32,0.192, 0.1152, 0.1152, 0.0576) and it will have a salvage value at the end of the project of $85,000. the shops tax rate is 35% and its discount rate is 11%. what is the terminal cash flow in year 5?