An office is considering purchasing a new IT system at a cost of $60,000 The system should result in a $45,000 improvement in yearly sales, resulting in an additional $21,000 in cost of goods sold. The additional sales will require a $14,000 increase in current assets and an $8,000 increase in current liabilities. The new system depreciates at $15,000 each year, and the office's average tax rate is 35% After 3 years, the system will be obsolete and need to be replaced. In the start of the 4 th year, after 3 full years of depreciation, the system will be sold off for $14,000 What is the initial startup cash flow in year 0