Fool Proof Software is considering a new project whose data are shown below. The equipment that would be used has a $3-$year tax life, and the allowed depreciation rates for such property are $33\%,45\%,15\%,$ and $7\%$ for Years $1$ through $4.$ Revenues and other operating costs are expected to be constant over the project's $10-$year expected life. What is the Year $1$ cash flow?

$\backslash$table$[[$Equipment cost $($depreciable basis$),$$$42,000$