ABC Systems is considering a new project with a 4-year economic life. The project's equipment would cost $60.000 and be depreciated using the MACRS 3-year rates (33%, 45%, 15%, and 7%), and it would have no salvage value. Net working capital would need to be increased by $15,000 at the beginning of the project, but it could be recovered at the end of the project's life. Revenues are expected to be constant at $75.000 over the project's life, and operating costs are expected to be constant at $25,000 over the project's life. The tax rate is 30%, and there is no inflation. What are the net cash flows in Year O and Year 4