Cats Inc. has spent $400,000$ on research to develop a new computer game the firm is planning to spend $250,000$ on a machine to produce the new game shipping and installation cost of the machine will be capitalized appreciated they total $50,000$ the machine has an expected life of three years and $75,000$ estimated resale value and falls under the Mac RS seven year class life revenue from the new game is expected to be $600,000$ per year with cost of $250,000$ per year the firm has a tax rate of $21\%$ and opportunity cost of capital of $15\%$ and it expects networking capital to increase by $100,000$ at the beginning of the project what will the year zero free cash flows for this project be